The formation of the BPKP referred to Government Regulation Number 60 of 2008 concerning the Government's Internal Control System, the implementation of which was seen when the Presidential Regulation of the Republic of Indonesia Number 192 of 2014 concerning BPKP began to be formed. BPKP as part of the Government Internal Supervisory Apparatus (APIP) can carry out the same task as BPK, namely calculating the amount of state financial losses. However, the implication of the formation of the BPKP has led to the loss of the credibility of the BPK's role as a single institution and led to dualism in determining the amount of losses suffered by the state. The purpose of this study is to explain the role of the BPK and BPKP and the competent institutions in determining state financial losses so that judges can use them as a guide in giving consideration in corruption crimes. The method used is normative juridical. Based on the results of the research, the role of the BPK and BPKP in determining state financial losses in the system of laws and regulations is to improve the implementation of internal control by the BPKP in order to accelerate the completion of the follow-up of BPK audit results. The agency authorized to determine state financial losses is the BPK, which is based on Law no. 15 of 2006 has the authority to calculate state losses carried out by the Main Investigating Auditor (AUI) who has the authority to conduct investigative examinations. Based on Law no. 15 of 2006 concerning the Audit Board of the Republic of Indonesia and Presidential Regulation Number 192 of 2014 concerning the Financial and Development Supervisory Agency show that the two institutions focus on the same thing, so that the principle of legislation is used lex superior derogat legi inferiori which means that higher level legal rules overrule higher laws.