This study aims to measure the influence of the control environment, risk assessment, control activities, information and communication, monitoring against fraud prevention capital expenditures in Bulukumba Regency Government. The population in this research is the official Head-level structural unit of work, work -Unit Secretary, head of the Financial unit of work and Work Units in the County Treasurer Bulukumba, who numbered as many as 112 people. Sample withdrawal technique is purposive random sampling. Sample size is calculated using the formula with a precision level of solving 5%, so that the number of samples obtained as many as 88 people. Method of data collection using the technique of questionnaire. A questionnaire distributed to 88 respondents, the questionnaire is returned and can be processed to talling 60 copies, so that the rate of return used was of 68%. Data analysis using Multiple regression analysis (Multiple Regression Analysis).The results showed that the control environment, risk assessment, control activities negative effect significantly to the prevention of fraud capital expenditures in Bulukumba Regency Government, whereas information and communication the negative effect is not significant.

Keywords : control environment, risk assessment, control activities, information and communication, control, fraud capital expenditures.