<![CDATA[This research was carried out to analyze the implementation of the internal control system in preventing fraud by XYZ Hospital using the COSO Framework internal control method by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Using qualitative methods and applying a descriptive approach. In this research, primary and secondary data were used. Primary data was obtained from interviews with resource person Mrs. x as treasurer of XYZ Hospital. Secondary data was obtained from several publications that are related to the research topic. The data obtained was analyzed using the COSO Framework method to obtain research conclusions. Based on the analysis that has been carried out on XYZ Hospital's internal control system to prevent fraud, deficiencies were still found such as delays in depositing cash into the Hospital's bank account. Apart from that, it is feared that the use of operational income money for expenses that occur without going through the hospital's expense account raises the risk of fraud. So the conclusion obtained from this research is that the internal control system for cash and cash equivalents to prevent fraud at XYZ Hospital has been implemented quite well, however there are still things that are lacking and still need to be improved.]]>
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