<![CDATA[The distribution of Direct Cash Assistance (BLT) is an important instrument in social protection; however, its implementation at the local and village levels remains vulnerable to fraudulent practices. This study aims to analyze the effectiveness of internal control in detecting fraud and to identify the factors influencing fraud detection in BLT distribution in East Bolaang Mongondow Regency. This research employs a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation, using purposive sampling involving village officials, inspectorate representatives, and BLT beneficiaries. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The results indicate that, structurally, internal control mechanisms have been established through the formation of verification teams, issuance of official decrees, and implementation of standard operating procedures. However, their effectiveness remains suboptimal due to inconsistent implementation and a predominance of administrative compliance rather than substantive control. The main weakness lies in the verification process as a form of preventive control, which has not functioned effectively, as well as in the monitoring system that remains manual and highly dependent on individuals. Furthermore, fraud detection is influenced by opportunity and collusion factors within the Fraud Hexagon framework. Opportunities arise from weak control systems, lack of transparency, and political intervention, while collusion enables organized fraudulent activities that can bypass existing controls. This study concludes that strengthening internal control requires a comprehensive approach, including enhancing integrity, improving transparency, and utilizing technology to increase the effectiveness of fraud detection in BLT distribution.]]>
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