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PSFA Publishes its Fraud Control Testing Framework

06 October 2023
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PSFA Publishes its Fraud Control Testing Framework

The Public Sector Fraud Authority (PSFA) has published its Fraud Control Testing Framework as part of the International Public Sector Fraud Forum guidance on countering fraud against the public sector.

The framework sets out key principles, processes and tools for conducting fraud control testing within public sector organisations.

It provides information on areas including:

  •  Governance arrangements;
  •  Training, skills, and other attributes;
  •  The fraud control testing processes;
  •  Identifying controls, control effectiveness, and the control environment;
  •  Testing methods;
  •  Assessing and measuring residual risk;

  •  Reporting and monitoring.

Firms should read the latest International Public Sector Fraud Forum guidance and take appropriate actions, as required.
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