Handbook of Fraud Control Testing Methods

Last updated: March 2026

The Centre’s Handbook of Fraud Control Testing Methods provides practical advice on the variety of methods available to test the effectiveness of fraud controls in your organisation.

The handbook expands on the testing methods in the International Public Sector Fraud Forum (IPSFF) Fraud Control Testing Framework. Using the right techniques to test controls will help you make well-informed assessments about control effectiveness, based on evidence. It will also inform your executive how well controls are reducing or managing the risks they have been designed to modify.

The Centre has also produced supplemental guidance on how to build a convincing narrative for conducting fraud and corruption control testing. This includes case studies of control testing in the public sector.

The handbook and supplemental guidance are classified Official. Request copies of the document/s through the contact us form.