Abstract
Determent the potential of fraud, early detection of fraud it’s important things. Fraud detection can help management to evaluate the control system, showing of internal control weaknesses and prevent losses that will be happened at the company. The purpose of this study is to determine the fraud detection of 3 kg LPG at SPPBE PSO PT XYZ, which was conducted in the period of October 2019 until June 2020. Using the Critical Point Auditing method and Job Sensitivity Analysis. Data collection techniques are carried out by documentation, interviews and observations.The objects studied were Rubberseal, Capseal, Plastic Warp, and Scales. The result and conclusion of this study, determine a fraud indication of 3 kg LPG at SPPBE PSO PT XYZ, with the analysis of increasing usage trends. The special test results have a difference each day that indicates fraud. Job sensitivity analysis technique indicates that several positions are proneness to fraud.
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