Controlling the internal control system can be done by establishing clear policies and
procedures, by separating duties and responsibilities, and providing disciplinary action
for violations (Wardani & Andriyani, 2017).
The role of the internal control system as moderation in this research is to strengthen
the relationship between human resource competence in preventing fraud. The internal
control system functions to support existing HR competencies so that they can work in
a controlled environment, so that the opportunity for fraud is reduced. Based on
research conducted by Wardani et al. (2021) stated that the government^s internal
control system has a positive effect on preventing fraud in the procurement of goods
and services. However, the research we conducted showed that the interaction
between the internal control system and human resource competency had a significant
value of > 0.05, therefore the internal control system did not moderate the
relationship between human resource competency and fraud prevention in the
Yogyakarta city government.
