Background:-This study was conducted to analyze the effectiveness of the internal control system on the collection of accounts receivable with the aim to prevent the fraud. Accounts receivable are very fraudulent accounts. Research method:-This study used qualitative method.Data collection techniques are done through interviews, direct observation, documentation, conducted on the company PT \"X\". Results: Theresults shows that the company already has a fairly good internal control system against the collection of accounts receivable. Internal control system is good enough done by the company, among others, a clear separation of tasks between the functions of receivables, the rotation of the collectors, the existence of internal audits that continue to be done regularly is one of the internal controls are good enough to prevent the happening of the fraud. However, although the implementation of the internal control system, especially the collection of accounts receivable is effective, there are always any kind of vulnerability. Conclusion:-Overall, the conclusion of this study isinternal control system can be utilized by certain personnel for their personal interests by exploiting weaknesses. Therefore, the company still needs to conduct supervision on the internal control and irregularities are immediately dealt with.