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This study aims to determine and analyze the effect of internal audit on the purchasing system and internal audit on the sales system on costs in minimizing the occurrence of fraud either partially or simultaneously. The data collection method used in this research is by using field research and library research. The data analysis method in this study used multiple linear regression. The results of this study indicate that: 1) Internal audit in the purchasing system partially has an effect in minimizing the occurrence of fraud, this can be seen from the value of tcount > ttable (2.337> 2.0244) or a significant value of 0.025 which is smaller than 0.05. 2) Internal audit on the sales system partially has an effect in minimizing the occurrence of fraud. this can be seen from the value of tcount > ttable (2.451 > 2.0244) or a significant value of 0.019 which is smaller than 0.05. 3) Internal audit on the purchasing system and internal audit on the sales system simultaneously have an effect in minimizing the occurrence of fraud, this can be seen from the value of Fcount>Ftable (15.147>3.24) or a significant value of 0.00 which is smaller than 0, 05.
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