The objective of this study was to reveal the effects of opportunity, internal control, and management commitment on fraud opportunities. The samples were taken at some companies in Palembang, including PT. PLN UIP Sumbagsel, PT. PLN WS2JB, PT. Surveyor Indonesia and the Regional Mining and Energy Company totalling 154 respondents. Out of 154 questionnaires sent, 148 questionnaires were returned. The sampling was done using the purposive sampling technique. The data collected were the primary data which were first tested for their validity and reliability. The data analysis method used was the multiple regression analysis that had met the classical assumption testing requirements. The results of the study indicate that the opportunities have a significant effect on the fraudulent actions in the selected companies. Whereas the internal control and the management commitment have a negative effect on the fraudulent actions