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2.1. Structure

No: 000044021528 Date(g): 11/10/2022 | Date(h): 16/3/1444 Status: In-Force

The Framework is structured around four main domains, namely: 
 

  • Governance

  • Prevent

  • Detect

  • Respond

For each domain, several sub-domains are defined. A sub-domain focuses on a specific Counter-Fraud topic. Where it is helpful to further delineate Control Requirements, a subdomain is split into sub-sectors. Per sub-domain (or sub-section), the Framework states a Principle and related Control Requirements. 
 

  • A Principle summarises the main set of Counter-Fraud controls related to the sub-domain (or sub-section).

  • The Control Requirements reflect the mandated Counter-Fraud controls that should be considered by Member Organisations when designing and implementing a Counter-Fraud Programme.
     

The Framework should be implemented in view of the sub-domains’ Principles along with its associated Control Requirements. 

Control Requirements have been uniquely numbered according to the following numbering system throughout the Framework:  
 


 
Figure 1 - Control Requirements Numbering System
 
The figure below illustrates the overall structure of the Framework and indicates the Counter-Fraud Framework domains, sub-domains, and sub-sectors, including a reference to the applicable section of the Framework.  
 

 
Figure 2 - Counter-Fraud Framework Structure
 
To aid consistency of implementation in Member Organisations, Appendix A contains a glossary of defined terms. Where a defined term is used in the domains and sub-domains in Chapters 3 to 6, it is included in italicised text (e.g., internal fraud, Fraud Risk Assessment, Intelligence Monitoring etc.).