Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompleksitas audit, lingkup audit, dan penilaian risiko terhadap kegagalan dalam mendeteksi indikasi kecurangan. Penelitian ini dilakukan di Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Jawa Timur. Jumlah sampel dalam penelitian ini adalah 54 responden. Teknik pengambilan sampel yang digunakan dalam penelelitian ini adalah purposive sampling. Hasil penelitian ini menunjukkan bahwa kompleksitas audit tidak berpengaruh signifikan terhadap kegagalan dalam mendeteksi kecurangan. Akan tetapi, lingkup audit dan penilaian risiko berpengaruh signifikan terhadap kegagalan dalam mendeteksi kecurangan. Kata kunci: kompleksitas audit, lingkup audit, penilaian risiko, kegagalan, deteksi, indikasi kecurangan, korupsi.

The purpose of this research is to examine and analyze the influence of audit complexity, scope of audit, and risk assessment of failure to detect indications of fraud. This research is conducted in the Finance Examiner Organization of Republic of Indonesia represented East Java Province (BPK RI). The samples of this research are 54 respondents. The collecting samples technique which used in this research is purposive sampling. The collecting data use questionnaire by a large number of answers are based on a 5-point likert scale. The result of this research reveals that the audit complexity do not significantly of failure to detect indications of fraud. Nevertheless, scope of audit and risk assessment influence significantly of failure to detect indications of fraud. Keyword: audit complexity, scope of audit, risk assessment, failure, detection, indication of fraud, corruption.

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