This study aims to design Standard Operating Procedures (SOP) to the process of receiving tuition fees by a host to host payment system by analyzing internal controls in to the process of receiving tuition fees by a host to host payment systemin an effort to realize the concept of Three Lines of Defense. The approach used for this research is case study research with unit of analysis is University of Indonesia. The method used in this thesis is qualitative method. The results of risk and control analysis that exist in to the process of receiving tuition fees by a host to host payment system still there are residual risk in the process. The design of SOP is expected to help the tuition fees team to know and carry out the actual duties and responsibilities and can control the risks that arise in the process so as to realize the concept of Three Lines of Defense.

Keywords: Internal Control; Risk; Internal Audit; Three Lines of Defence; Standard Operational Procedure (SOP).