Fraud is a growing problem and can cause extraordinary threats to the organization. Failure to prevent and detect fraud has serious consequences for the organization. This study discusses how internal control in the public sector can prevent fraud. To achieve these goals, researchers use a literature study of various publications related to internal control in the public sector. The results showed that the weaknesses of internal control have been identified to cause fraud. Fraud will never be prevented completely, so that public sector organizations can implement internal controls to prevent and detect fraud. Management in the public sector must be able to create awareness and understanding of anti-fraud culture to all elements in the organization as an effort to prevent fraud.