The purpose of this research is to examine the influence of implementation reward and punishment and job rotation on fraud. This study is experimental research using experimental design 2x2 between subjects. The populations in this research are employees of some banks already have work experience at least 1 year. Sampling technique used Purposive Sampling method with the total sample as many as 78 participants. Selection of the final sample that meets the criterion amounted to 66 participants. Testing the hypothesis in this study using test equipment Analysis of Variance (ANOVA).One Way Anova analysis method was used to test hypothesis 1 and 2, and Two Way Anova analysis method was used to test hypothesis 3 by using SPSS program 15.0. The results showed that the reward and punishment influence on fraud and variable job rotation also influence on fraud. These three variables are jointly able to reduce fraud action more effectively.