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OH&S

From governance to assurance: the next step in WHS due diligence

Published: August 05, 2026
Two women sit at a desk reviewing a document
OH&S

Workplace health and safety (WHS) governance has evolved significantly over the past decade.

Organisations have strengthened their WHS management systems, improved executive reporting, embedded risk management processes, and developed more structured approaches to supporting officer due diligence.

Standards such as ISO 45001 have played an important role in this evolution, encouraging organisations to integrate WHS into strategic planning, leadership, performance evaluation, and continual improvement.

This represents significant progress.

Today, many organisations have mature governance arrangements supported by regular reporting, internal audits, management reviews, consultation processes, and clearly defined responsibilities.

As governance continues to mature, however, many organisations are beginning to ask a new question.

How do we know these governance activities are providing officers with the assurance they need to exercise due diligence?

This question represents the next stage in the evolution of WHS governance.


Read our related article: WHS Managers: The Driving Force Behind Executive Due Diligence.


Governance provides the framework

An effective governance framework creates the structures and processes that help organisations manage WHS.

Board reporting.

Management reviews.

Risk registers.

Internal audits.

Performance measures.

Leadership oversight.

These activities all contribute to a stronger understanding of organisational performance and support informed decision making.

They also demonstrate a clear commitment to continually improving WHS outcomes.

However, as organisations become more sophisticated, attention naturally shifts from establishing governance activities to evaluating how effectively they are working.


The role of assurance

Assurance provides confidence that governance arrangements are achieving their intended purpose.

It asks questions such as:

  • Are leaders receiving meaningful information to support decision-making?
  • Are significant WHS risks being identified and communicated effectively?
  • Are management systems operating as intended?
  • Are governance processes supporting continual improvement?
  • Is there objective evidence that organisational controls are effective?

These questions move beyond simply confirming that activities are taking place.

They focus on understanding whether those activities are providing meaningful insight into organisational performance.


ISO 45001 supports continual evaluation

One of the strengths of ISO 45001 is that it encourages organisations to continually evaluate the effectiveness of their WHS management systems.

The standard promotes leadership, worker participation, risk-based thinking, performance evaluation, internal auditing, management review, and continual improvement.

Importantly, it also encourages organisations to use objective evidence to understand whether their systems are achieving the outcomes they were designed to deliver.

This creates an important connection between management system auditing and organisational governance.

Internal audits don’t simply confirm conformity with documented processes.

When undertaken effectively, they provide valuable assurance that systems support organisational objectives, identify opportunities for improvement, and give leaders confidence in organisational performance.


Verification is a key element of due diligence

One aspect of officer due diligence that deserves continued attention is verification.

Officers are expected to verify that appropriate resources and processes are available and are being used effectively.

Verification relies on objective evidence.

It involves evaluating whether governance processes, reporting arrangements, and management systems provide confidence that WHS risks are being effectively managed.

Rather than relying solely on the existence of policies or reports, verification helps organisations understand whether those systems are delivering meaningful outcomes.


Auditing through a governance lens

Traditional WHS audits often focus on evaluating compliance with legislative requirements or management system processes.

A WHS Due Diligence Audit expands that perspective.

It considers how governance arrangements support organisational oversight and whether officers receive the information they need to make informed decisions.

This includes evaluating areas such as:

  • governance and accountability
  • leadership oversight
  • management system effectiveness
  • internal assurance processes
  • organisational reporting
  • continual improvement.

By examining these broader governance elements, organisations gain greater confidence that their WHS systems are operating as intended.


The next step for mature organisations

One of the observations we’ve made working with organisations across Australia is that many have invested considerable effort in strengthening WHS governance.

The next opportunity is often not introducing additional processes.

Instead, it is understanding how existing governance activities work together to provide meaningful assurance to organisational leaders.

As governance frameworks continue to mature, assurance becomes increasingly valuable.

It provides confidence that information is reliable, governance processes are effective, and WHS management systems continue to support informed decision-making and continual improvement.


Building capability

Recognising this evolution, Risk Training Professionals developed the WHS Due Diligence Lead Auditor programme in partnership with WHS legal specialists Mills Oakley.

The programme combines practical ISO 45001 auditing with specialist legal expertise to help professionals evaluate governance arrangements, assess officer due diligence, and provide meaningful assurance to organisational leaders.

As organisations continue to strengthen WHS governance, developing assurance capability is becoming an increasingly important part of supporting effective leadership and continual improvement.

The conversation is no longer simply about understanding due diligence.

It’s about having confidence that governance arrangements are working as intended.

Enrol in our 3-day WHS Due Diligence Lead Auditor training 

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