<em>The purpose of this study is to determine the effect of information asymmetry and invidual factors such as compensation satisfaction, locus of control and competency on the tendency for doing fraud in procurement of goods/services. The population in this study are all employees of Procurement Services Unit (ULP), Procurement Official (PP) and Committing Officer (PPK) in all State Universities in DKI Jakarta Province. This research uses saturated sampling technique, where the entire research population is used as respondent. Multiple linear regression is used to analysis the data. The results shows that asymmetry of information has no significant influence on the tendency of individuals in fraud procurement of good/services. Compensation satisfaction has no significant influence on individual tendencies in fraud procurement of goods/services. Moreover, External locus of control and competence have a positive influence and significant on the tendency of individuals to commit fraud in procurement of goods/services</em>

During the Covid-19 pandemic, auditors need to make adjustments to face the challenges to maintain audit quality. This study is a qualitative research with a single case study conducted at KAP X with semi-structured interviews. This study aims to find out and analyze the auditor's response in dealing with the Covid-19 pandemic and to evaluate the auditor's response to the Covid-19 pandemic situation in maintaining audit quality. The results of this study indicate that KAP X auditors have responded and implemented relevant audit standards that must be considered according to IAPI in the Technical News Flash bulletin (2020). Technology has a big role to play in overcoming the challenges that arise due to the Covid-19 pandemic. Technology is a long-term investment that has no time limit. Thus, in this study, KAP X is suggested to start conducting studies and considerations to have advanced technology to support audit process. Keywords: Audit; Covid-19; Remote Audit; Auditor Responses; Technical News Flash