The paper investigated effect of procurement audit and fraud detection in Ministry of Works of Kogi State in Nigeria. The paper specifically sought to: examine the effect of compliance audit and fraud detection in Ministry of Works of Kogi State, Nigeria and examine the effect of performance as dimension of procurement audit on fraud detection in Ministry of Works of Kogi State, Nigeria. Survey design was used and one hundred and fifteen staff (115) in Ministry of Works Kogi State Nigeria was used as the paper’s population. The study made use of census technique to select 115 staff of Kogi State Ministry of Works. The paper found out that compliance and performance audit have a significant effect on fraud detection in Ministry of Works of Kogi State, Nigeria. The study concludes that compliance and performance audit positively affected fraud detection in Ministry of Works of Kogi State, Nigeria. These indicates that improving compliance and performance audit can efficiently increase fraud detection in Ministry of Works of Kogi State, Nigeria. The paper recommends that Ministry of Works in Kogi State should institutionalize mandatory pre-award and post-award compliance audits, this will ensure adherence to procurement laws, financial regulations, and internal control procedures, thereby reducing opportunities for contract-related fraud.