This study examines the effect of internal control effectiveness and the Board of Commissioner effectiveness on the fraud occurrence in a company. The internal control effectiveness was measured using COSO Internal Control Framework, while the Board of Commissioner effectiveness was measured using ASEAN Corporate Governance Scorecard v. 2.0 level 1. The research was based on a quantitative method, by analyzing the data collected from the annual reports of companies listed on the Indonesia Stock Exchange in the period 2015-2017, except financial sector companies. This study shows that internal control effectiveness has a negative impact to fraud occurrence in a company. But this study cannot prove the supervisory role of the Board of Commissioner in minimizing the probability of fraud occurrence in the company.