IPSFF Fraud Control Testing Framework

This International Public Sector Fraud Forum (IPSFF) Fraud Control Testing Framework was produced in collaboration with the United Kingdom’s Public Sector Fraud Authority and the Commonwealth Fraud Prevention Centre. It sets out recommended best practice, key principles and materials for conducting fraud control testing within Australian Government entities.

Learn how to test fraud controls to see if they are effective.

IPSFF Fraud Control Testing Framework suite of tools and templates

The IPSFF Fraud Control Testing Framework includes procedural guides, a Pressure Testing Sub Framework and suite of templates and tools to support entities to apply consistent and leading practice approaches to fraud control testing. These tools are accessible by request at info@counterfraud.gov.au and include:

Targeted Control Assessments - Procedural Guide

This outlines the process for undertaking a Targeted Control Assessment, including a process map, an overview of the different stages, and links to different tools and templates.

Control Environment Assessments - Procedural Guide

This outlines the process for undertaking a Control Environment Assessment, including a process map, an overview of the different stages, and links to different tools and templates.

Pressure Testing Sub-framework

This outlines the process for undertaking Pressure Testing (i.e. technical and covert testing), including a process map, key principles, roles and responsibilities, additional governance requirements, and links to different tools and templates.

Strategic Fraud Risk Profiling tool

Conducting fraud control testing across multiple schemes and functions delivered by a public body can be complex, time consuming and difficult to prioritise. Strategic-level fraud risk profiling can assist public bodies to identify those areas of the organisation that are more susceptible to fraud risk. This will enable them to formulate a ‘heat-map’ for fraud risk across the public body and implement fraud control testing activities on a prioritised basis. Visit the Fraud Risk Assessment Guidance and Tools page for access to the tool.

Business Process Mapping template

This template provides the tools to help fraud control testers work with stakeholders to visualise the business processes. It also provides instructions on how to map business processes and apply a fraud lens to identify vulnerabilities in the process, expanding on information in Chapter 8 of the IPSFF Fraud Control Testing Framework.

Email and reporting templates and planners

These templates provide tools to help fraud control testers to plan, run, report and communicate fraud control tests.

To access these documents and other documents within the framework’s suite of products, contact info@counterfraud.gov.au.