This study aims to determine the effect of village apparatus competence. internal control systems and religiosity on fraud prevention in the village fund management with morality as a moderating variable. This study uses a survey method with a questionnaire. The population consists of all village officials in Sidoarjo Regency. https://www.getpureroutine.com/quick-grab-poise-pads-overnght-bulk-16-supply-mega-offer/