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This study aims to evaluate Fraud Risk Management at the Directorate General of Taxes. more detailed, in evaluating the business process of auditing and supervising Taxpayers by tax auditors and AR. This study combines two concepts of fraud risk management, namely fraud risk management from COSO and CGMA. Other literature used is a risk management policy that has been implemented in the Ministry of Finance of the Republic of Indonesia. The research method used by the author is a qualitative method, where the data obtained comes from the reports contained in the Directorate General of Taxes and direct observations and interviews which are then analyzed by qualitative methods. From the field data obtained, it is known that the Directorate General of Taxes is still not optimal in conducting fraud risk management. This can be seen from the absence of a standard mechanism in managing fraud risk. The results of the study are expected to provide input in the development of fraud risk management so that fraud actions can be minimized and prevented.