If fraud detection is auditor responsibility?

An Internal Auditor responsibility is to ensure that the internal controls, policies and procedures are designed and implemented in a way that ensures good governance and best practices.

Detecting fraud is neither the aim nor the responsibility of an Auditor. In case a fraud is suspected in the company, specialist fraud investigators should be hired to detect and resolve the same. A fraud investigator has the required tools and skills to unearth fraud and even goes as far as to recover the misappropraited assets.