Analisis Faktor Penyebab Fraud dengan Model Heptagon dan Strategi Audit Internal pada PT XYZ

Abstract

This study aims to analyze the factors contributing to fraud at PT XYZ, a building-material distribution company, using the Fraud Heptagon framework and to formulate an internal audit strategy for fraud prevention and detection. The study employed a qualitative case-study design. Data were obtained through semi-structured interviews, field observations, and documentation, and were analyzed using the Gioia Methodology through first-order concepts, second-order themes, and aggregate dimensions. The findings indicate that fraud risk at PT XYZ is associated with pressure, rationalization, opportunity, capability, collusion, stimulus, and ego/arrogance, although the empirical strength of each element differs. Opportunity emerges strongly through excessive user authority, gaps in daily monitoring, manual sales transactions, delayed system entry, and weaknesses in reconciliation. Capability is reflected in employees’ experience and knowledge of business processes and systems, while collusion is related to close sales-customer relationships and reliance on trust without sufficient independent verification. The study further finds that internal audit should adopt a more proactive and risk-based approach through periodic monitoring, onsite audits, cross-branch cross-checks, SOP education, follow-up of findings, sanctions, and legal coordination. The study contributes an empirical understanding of fraud risk in a multi-branch distribution context and links Fraud Heptagon factors directly with internal audit responses.