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Evidence request lists

Singapore Protection from Online Falsehoods and Manipulation Act (POFMA, 2019)

Evidence request list. 19 controls, 19 carrying auditor artefact guidance. Generated from the compliance knowledge graph on 12 September 2026. Published by The Art of Service.

Appeals

SGPOFMA-4
Appeals, Cooperation with Authority

Per POFMA: appeal mechanism + cooperation with POFMA Office + minister directions.

Artefacts an auditor will ask for
  • POFMA evidence for SGPOFMA-4
Where this commonly fails
  • directions handling partial

Applicability

SGPOFMA-1
Applicability and Designated Contact

Per Singapore POFMA 2019: POFMA Applicability Assessment + Designated Point of Contact for Directions + Governance and Senior Accountability.

Artefacts an auditor will ask for
  • POFMA evidence for SGPOFMA-1
Where this commonly fails
  • directions handling partial

Directions

SGPOFMA-2
Correction and Stop Communication Directions Compliance

Per POFMA: Intake and Verification of Directions + Compliance with Correction Directions + Stop Communication Directions.

Artefacts an auditor will ask for
  • POFMA evidence for SGPOFMA-2
Where this commonly fails
  • directions handling partial

Online Accounts

SGPOFMA-3
Online Account, Targeted Correction, Service Restrictions

Per POFMA: Online Account Direction + Targeted Correction + Service Restriction Direction.

Artefacts an auditor will ask for
  • POFMA evidence for SGPOFMA-3
Where this commonly fails
  • directions handling partial

Part 2: Prohibited Conduct

POFMA-2.1
Communication of False Statement of Fact (Section 7)

Offence to communicate a false statement of fact in Singapore that is likely to be prejudicial to public interest

Artefacts an auditor will ask for
  • content moderation policy
  • false statement response procedure
  • MCI correspondence log
  • training records
Where this commonly fails
  • no moderation policy
  • weak response procedure
  • missing MCI tracking
POFMA-2.2
Making Bot for Communication (Section 8)

Offence to make or alter a bot for the purpose of communicating false statements in Singapore

Artefacts an auditor will ask for
  • bot detection procedures
  • transparency disclosures
  • platform monitoring records
  • MCI correspondence
Where this commonly fails
  • no bot detection
  • weak disclosures
  • missing monitoring
POFMA-2.3
Providing Service for Falsehoods (Section 9)

Offence to provide services for communicating false statements of fact in Singapore

Artefacts an auditor will ask for
  • service provider compliance procedure
  • MCI engagement records
  • monitoring logs
  • legal review
Where this commonly fails
  • no procedure
  • weak engagement
  • missing legal review

Part 3: Directions to Individuals

POFMA-3.1
Correction Direction (Section 11)

Minister may direct the person who communicated the false statement to publish a correction notice

Artefacts an auditor will ask for
  • correction direction response procedure
  • MCI notification records
  • implementation evidence
  • legal review documentation
Where this commonly fails
  • no procedure
  • weak implementation
  • missing legal review
POFMA-3.2
Stop Communication Direction (Section 12)

Minister may direct the person to stop communicating the false statement of fact

Artefacts an auditor will ask for
  • stop direction response procedure
  • implementation evidence
  • MCI correspondence
  • legal review records
Where this commonly fails
  • no procedure
  • weak implementation
  • missing correspondence
POFMA-3.3
Targeted Correction Direction (Section 21)

Minister may direct internet intermediaries to communicate a correction notice to users who accessed the falsehood

Artefacts an auditor will ask for
  • targeted correction response procedure
  • implementation evidence
  • MCI engagement records
  • legal review
Where this commonly fails
  • no procedure
  • weak implementation
  • missing engagement

Part 4: Directions to Intermediaries

POFMA-4.1
Disabling Direction (Section 22)

Minister may direct an internet intermediary to disable access to the false statement of fact

Artefacts an auditor will ask for
  • disabling direction response procedure
  • intermediary compliance evidence
  • MCI engagement records
  • legal review
Where this commonly fails
  • no procedure
  • weak evidence
  • missing engagement
POFMA-4.2
General Correction Direction to Intermediary

Internet intermediaries must communicate corrections to all end users in Singapore who accessed the falsehood

Artefacts an auditor will ask for
  • general correction direction procedure
  • implementation evidence
  • MCI engagement records
  • legal review
Where this commonly fails
  • no procedure
  • weak evidence
  • missing engagement

Part 5: Declared Online Locations

POFMA-5.1
Declaration of Online Location (Section 32)

Minister may declare an online location that has communicated three or more false statements subject to Part 3/4 directions

Artefacts an auditor will ask for
  • DOL response procedure
  • platform monitoring records
  • MCI engagement
  • legal review documentation
Where this commonly fails
  • no procedure
  • weak monitoring
  • missing engagement
POFMA-5.2
Prohibition on Funding (Section 33)

Prohibition on providing financial support to a declared online location for the purpose of operating it

Artefacts an auditor will ask for
  • funding prohibition compliance procedure
  • payment screening records
  • MCI engagement
  • legal review documentation
Where this commonly fails
  • weak compliance
  • no payment screening
  • missing engagement
POFMA-5.3
Obligation to Display Notice (Section 34)

Declared online locations must display a prominent notice that they have been declared under POFMA

Artefacts an auditor will ask for
  • notice display compliance procedure
  • MCI engagement records
  • implementation evidence
  • audit records
Where this commonly fails
  • weak compliance
  • no engagement
  • missing implementation evidence

Part 6: Account Restriction and Inauthentic Behaviour

POFMA-6.1
Account Restriction Direction (Section 35)

Minister may direct internet intermediaries to restrict or disable inauthentic online accounts and bots

Artefacts an auditor will ask for
  • account restriction response procedure
  • implementation evidence
  • MCI engagement records
  • legal review
Where this commonly fails
  • no procedure
  • weak evidence
  • missing engagement
POFMA-6.2
Countering Coordinated Inauthentic Behaviour

Measures to counteract coordinated inauthentic behaviour used to spread falsehoods in Singapore

Artefacts an auditor will ask for
  • CIB detection procedure
  • platform monitoring records
  • MCI engagement
  • training documentation
Where this commonly fails
  • no detection
  • weak monitoring
  • missing engagement

Part 7: Review and Appeals

POFMA-7.1
Application to Minister (Section 19)

Person subject to a direction may apply to the Minister to vary or cancel the direction

Artefacts an auditor will ask for
  • appeal procedure documentation
  • appeal filing records
  • legal review documentation
  • outcome tracking
Where this commonly fails
  • no procedure
  • weak filing tracking
  • missing legal review
POFMA-7.2
Appeal to High Court (Section 17)

Right to appeal to the High Court against a direction if the Minister declines to cancel or vary it

Artefacts an auditor will ask for
  • high court appeal procedure
  • filing records
  • legal review documentation
  • outcome tracking
Where this commonly fails
  • no procedure
  • weak filing
  • missing legal review
Assembled from the framework's own control set. Every line traces to a control in the graph, so this pack is regenerated rather than written, and stays current as the graph does.

Assembled from the framework’s own control set, so this list is regenerated rather than written and stays current as the graph does.