This study aims to analyze governance policies and internal control systems in Public Service Agency (hereinafter referred to in Indonesia as BadanLayananUmum / BLU) by looking at aspects of fraud control systems. The flexibility and authority granted to the BLU has given flexibility in financial management and service performance. However, the potential for fraud is very likely to occur in the operation of the BLU business. Therefore, the question in this study is whether the BLU governance policies have considered aspects of the fraud control system. After conducting research on governance policies and internal control systems, it was found that there were internal control pillars that had not been regulated in the BLU's governance and internal control policies.