This paper addresses some results on the development of an approximate methodfor computing the acoustic field scattered by a three-dimensional penetrable object immersed into an incompressiblefluid. The basic idea of the method consists in using on-surface differentialoperators that locally reproduce the interior propagation phenomenon. This approach leads tointegral equation formulations with a reduced computational cost compared to standard integral formulations couplingboth the transmitted and scattered waves. Theoreticalaspects of the problem and numerical experiments are reported to analyze the efficiency ofthe method and precise its validity domain.