The purpose of this study is to discuss the effects of locus of control and time budget pressure on fraud detection. The research method used was a literature review following a quantitative approach. A total of 100 previous studies related to the topic were obtained, and the six most important previous studies were identified using a PRISMA diagram. This paper finally proposes a hypothesis about the relationship between the variables to provide guidance for future research. The results of the literature review show that: 1) locus of control has a positive impact on fraud detection; 2) time budget pressure has a negative impact on fraud detection.