<![CDATA[This study examines the influence of human resource competency, informationtechnology utilization, organizational commitment, and internal control systemson village fund management in sub-districts in Kampar Regency. Thisquantitative study employed a survey method involving 348 village officialsselected using convenience sampling. Data were analyzed using SPSS 2026. Theresults indicate that information technology utilization, organizationalcommitment, and internal control systems have a significant positive influence onaudit considerations, while human resource competency does not significantlyinfluence audit considerations. The model explains 52.2% of the variance invillage fund management. This study contributes to the literature on village fundmanagement and provides practical implications for improving the quality ofvillage fund management.Keywords: village fund management; human resource competency; informationtechnology utilization; organizational commitment; internal control systems]]>
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