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This study aims to reveal the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia in 2019-2021. This research is a type of qualitative research using an interpretive perspective with an ethnomethodological method. The data in this study are primary and secondary data and data collection techniques using observation, interviews, and documentation. Informants in this study were seven informants. The selection of this informant was based on capacity in the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia. The results of the study stated that (1) Internal Control over the Financial Reporting of the Supreme Court of the Republic of Indonesia is still not optimal because the understanding of SPIP in general and PIPK in particular is not sufficient, (2) The role of the second line of management at the Supreme Court has not run adequately because it is still ad-hoc so that it is not well organized, and (3) the Assessment of Internal Control over the Financial Reporting of the Supreme Court has not been carried out in a systematic and structured so that it has not been able to fully support the achievement of the objectives of implementing the PIPK, namely to provide adequate assurance that the Financial Statements are prepared with the implementation of adequate internal controls.

This paper aims to determine the effect of professional skepticism, auditor experience and auditor competence on fraud detection. The population of this research is auditors who work at Public Accounting Firms (KAP) in Central and South Jakarta. This paper used purposive sampling technique and obtained 60 questionnaires from auditors as respondents. This paper is using quantitative research and the data are analyzed using Multiple Linear Regression Analysis with significance level of 5% (0.05). The results of this paper showed that professional skepticism and auditor competence had a significant and positive effect on fraud detection. Meanwhile, the experience of the auditor has no effect on fraud detection.