The purpose of this study is to examine the influence of red flags, fraud triangle that are moderated by internal control of ability auditor to detect fraud. This study was conducted at Inspektorat Provinsi Riau, Inspektorat Kota Pekanbaru, Inspektorat Kabupaten Kampar dan Rokan Hulu. The sampling method that used in this study is Nonprobability sampling. The sample used in this study as many a…