This research is motivated by the importance of preventing fraud in village fund management. This study aims to analyze the effect of internal control and competence of village apparatus on village fund management fraud. This research method is a descriptive method with a quantitative approach. The population in this study is all village apparatus in Indonesia. The sample for this research was 100 village officials who were taken by purposive sampling.

kata kunci :
Competence of Village Officials, Internal Control, Village Fund Fraud