“…The Association of Certified Fraud Examiners (ACFE) divides fraud into three groups, namely financial statement fraud, asset misappropriation, and corruption [7], and the efforts to minimize fraud are commitments that must be seriously carried out by local governments because the opportunity to commit fraud to exist in all lines of the organization where internal control is weak [9,10]. In the procurement process itself, it is necessary to have internal control as revealed [10,11,12,13] that effective internal control can prevent fraud. Although several research results are showing that internal control does not affect fraud prevention because internal control has not been carried out as much as possible by the local government [14,15].…”