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This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This research aims to determine the effect of implementing the Government's Internal Control System and Human Resource Competency on preventing cases of accounting fraud / fraud using the Fraud Hexagon Approach (Case Study of the North Sumatra Provincial Government). The research method used is a survey method by distributing questionnaires to respondents consisting of government employees involved in internal control processes and accounting activities. The questionnaire measures the level of implementation of the government's internal control system, human resource competency, and cases of accounting fraud that occur. The Fraud Hexagon approach is used to analyze factors that influence fraud prevention. This research uses quantitative methods, primary data collection techniques by distributing questionnaires. The population and sample were 50 respondents and used a total saturated sampling technique. This research uses SPSS statistical tools. Data were analyzed using multiple regression analysis method. The results of this research show that the implementation of the Internal Control System has a positive and significant effect on preventing accounting fraud cases. Human Resource Competency has a positive and significant effect on preventing accounting fraud cases. And the F test shows that the Implementation of the Internal Control System and Human Resource Competency has a simultaneous and significant positive effect on the Prevention of Accounting Fraud Cases.