<![CDATA[The objective of this research was to analyze the expertise of SuÂpreme Audit Board of Indonesia (BPK-RI), which related to the impleÂmentation of Fraud Auditing. The analysis was based on the data acquired from 147 respondents. The result showed that the audit expertise of Supreme Audit Board of Indonesia’s Auditor unconformity with the criteria of Fraud auditor. So, with this condition Supreme Audit Board of Indonesia is not ready for the implementation of fraud auditing yet. The other result showed that there are significant expertise differences between structural official and functional auditor in conÂformity with fraud auditor’s criteria. The most significant difference was in their knowledge and cognitive ability. The structural official expertise was better than the functional official. This is logical, beÂcause the structural officials usually become a team leader. Besides that, based on the expertise difference test, accordÂing the auditing scope, it was known that there are no significant expertise differences between employee in APBN, APBD/BUMD and BUMN sectors, in conformity with the Fraud auditor’s criteria. In adÂdition, for the improvement of the expertise of supreme audit board of Indonesia’s auditor most of the respondents emphasize in the trainÂing quality improvement for the auditor. Keywords: fraud auditing, the expertise, task analysis, knowledge component, decision strategies, psychological traits, cogÂnitive ability, ethical conduct.]]>
