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 public sector organisations. The IPSFF Fraud Control Testing Framework replaces the Commonwealth Pressure Testing Framework.

It supports officials with different levels of experience, and helps them to build their understanding and expertise in fraud control testing.

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

IPSFF Fraud Control Testing Framework guides, tools and templates

The IPSFF Fraud Control Testing Framework is supported by procedural guides, a Pressure Testing Sub-Framework and suite of templates and tools to help entities apply consistent and best practice approaches to fraud control testing. These supporting tools are accessible below or by request at info@counterfraud.gov.au and include:

Targeted Control Assessments - Procedural Guide

This outlines the process for undertaking a Targeted Control Assessment to test the effectiveness of an individual control (generally a critical control). The guide also includes 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 to test the effectiveness of multiple controls (generally the most critical controls) within a specific program or business function. The guide also includes 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 programs and functions delivered by an entity can be complex, time consuming and difficult to prioritise. Strategic-level fraud risk profiling can assist entities 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 help fraud control testers to plan, run and report on the results of fraud control testing activities in an efficient and effective way.

To access these templates, contact info@counterfraud.gov.au.