The vulnerability of the service industry to fraud incidence, ineffectiveness of internal controls and the occurrence of some cases of fraud to the company, is a major factor that encourages researchers to conduct fraud risk assessment, especially in procurement business processes and service execution. The purpose of this research is to identify potential fraud risks, recommend control of these risks and suggest appropriate anti-fraud strategies for the company, both preventive and detective strategies. The type of research used in this research is qualitative by using case study approach. While the methodology used is single case with single unit analysis.

The results of this study conclude that from the total of 23 identified fraud scenarios (17 scenarios from business process procurement and 6 scenarios from service), there are 5 scenarios with the highest residual fraud risk and 3 scenarios at medium level. Based on the results of this assessment, the Researcher provides relevant control recommendations to mitigate such risks. In addition, researchers also recommend a relevant antifraud strategy that can be applied to mitigate the company fraud incident. The recommended preventive strategy is the implementation of fraud risk awareness, code of conduct, tone of the top, implementation of background check, establishing good internal controls and making antifraud procedures. While the recommended detective strategy is the application of whistle blowing system, application of fraud risk indicator and mystery shopping.