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This research aimed to develop the framework of fraud risk control policy, particularly in public sector organizations. This research used qualitative method to analyze primary data obtained from interviews and secondary data obtained from literature study. In doing so, this research combines three fraud risk control policy concepts: fraud risk management by KPMG; fraud risk control plan by BPKP; and Global Ethics & Integrity Benchmark. Fraud risk control policy, currently used by the Ministry of Finance of the Republic of Indonesia, is also analyzed. The result of this research is a comprehensive concept of Fraud Risk Control Policy that is expected to become a reference for public sector organizations for creating a more comprehensive fraud control policy, especially on fraud prevention, detection and response policies.