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Information Sheet Element 3 – Reviewing control effectiveness

Publication date
April 2024
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This information sheet forms part of a series of resources to help officials understand and implement the new Commonwealth Fraud and Corruption Control Framework. To access other information sheets, go to Fraud and Corruption Control Framework.


Figure 1 shows how this policy element interacts with the other 7 policy elements.

This information sheet will help Commonwealth officials understand how to:

  • identify which fraud and corruption controls to test
  • develop testing approaches that suit the needs, resources and capabilities of the entity
  • test control effectiveness, including how often
  • identify who should undertake control effectiveness testing
  • manage control vulnerabilities.

At a glance

  • Reviewing control effectiveness involves regularly testing controls to ensure they are designed correctly and operate effectively to reduce or manage risks.
  • Control testing processes and procedures should be in line with an entity’s needs and risk-profile, prioritising critical controls and areas most vulnerable to fraud and corruption.
  • This includes using a range of different testing methods to examine how controls work, identify vulnerabilities and challenge assumptions about how fraud and corruption is managed in an entity.
  • Entities should incorporate reviews of control effectiveness into their risk framework and governance structures.

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