The purpose of this study is to determine the effect of internal control and internal audit on effort to minimize the financial statements fraud. The research data were obtained through a questionnaire distributed to internal auditors, and accounting on PT Jasa Marga (Persero) Tbk, as many as 25 people. This study uses a quantitative method with multiple linear analysis as a means of testing the hypothesis. Hypothesis testing is done to determine the extent of internal control and internal audit affect on the effort to minimize the financial statements fraud. The results of this study showed that internal control and internal audit have significant influence on effort to minimize the financial statements fraud either simultaneously or partially.