<![CDATA[This study aims to examine the effect of proactive fraud audit, whistleblowing system, and internal control on fraud prevention in the management of School Operational Assistance (BOS) funds at elementary schools in Palu City, with individual morality as a moderating variable. Misappropriation of BOS funds remains a relevant issue in Indonesia, particularly in post-disaster areas experiencing fluctuations in administrative capacity and weak supervisory mechanisms. This study employed a quantitative approach by distributing structured questionnaires to treasurers, operators, and administrative staff directly involved in BOS fund management. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results indicate that proactive fraud audit and internal control have a significant effect on fraud prevention, while the whistleblowing system does not have a significant effect. In addition, individual morality was proven to moderate the relationship between the independent variables and fraud prevention, thereby strengthening the effectiveness of control mechanisms in preventing fraud. These findings highlight the importance of strengthening structural and behavioral controls in school financial governance. The novelty of this study lies in the integration of audit mechanisms, internal control, and aspects of individual morality within the context of post-disaster education.]]>
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