Internal auditor is a person who works as an employee in a company to perform an audit for management purposes . Therefore, the auditor must have the ability to understand the criteria used and be able to determine the amount of evidence needed to support a conclusion that will be taken. The auditor should also have an independent mental attitude. Although he was an expert, if his does not have an independent attitude in collecting the information would be useless, because the information used to make decisions should not be biased. ( Arens and Loebbecke, 2009:17).
This study aims to determine the effect of the independence and professionalism of internal auditors either partially or simultaneously to the ability to detect fraud. Collecting data in this study, carried out by using the questionnaire were 36 questionnaires to all internal auditors in PT. Media Nusantara Citra Tbk. Researchers to test the quality of the data through validity and reliability testing. To answer the research hypothesis, researchers used multiple regression analysis, after testing the assumptions of classical with SPSS software.
The results showed that the partial independence of the internal auditor has a positive effect on the ability to detect fraud, and the professionalism of internal auditors positive effect on the ability to detect fraud, while simultaneously the independence and professionalism of internal auditors affect the ability to detect fraud.
Keywords : Independence, Professionalism, Internal Auditor, and the Ability to Detect Fraud.