This study aims to examine the effect of internal auditor competence and internal control systems on fraud behavior in the Financial Services Authority. Sampling in this study using the primary data method. Data was collected using a survey method by distributing questionnaires to the Financial Services Authority office. The target of this research is all auditors in OJK, but respondent data is received and can be processed 60 respondent answers. The method used in this study is the method of analyzing correlation data with IBM SPSS version 25 software. To test the quality of the instrument used is done by validity and reliability test, T test, F test and coefficient of determination test. Correlation data analysis results show that variations in fraud behavior variables can be explained by variations in internal audit competency variables and internal control systems by 64.5%. F statistical test shows that the model used is able to predict fraud behavior and is statistically significant. The T static test shows that the auditor internal competency variable has a positive effect on fraud behavior and statistical significance, and the internal control system variable has no effect on fraud behavior and has no statistical significance. The results showed that the internal auditor competency variable had a positive effect on fraud behavior while the internal control system variable had no effect on fraud behavior. The results of the hypothesis submission provide the synthesis that the better the internal competence of the auditor, the better the fraud behavior produced by the auditor.