Officer due diligence audit

Rate the evidence you have for each of the six limbs of officer due diligence in s 27(5) of the WHS Act, and get a scorecard with the gaps ranked and examples of good evidence.

Figures checked 5 November 2026. Free to use, no sign-in.

Victoria and Western Australia have their own Acts; the tool switches to them.

s 27(5)(a) Knowledge of WHS matters

I keep my WHS knowledge current through training, briefings or professional development.
I keep up with changes to WHS laws, codes of practice and regulator guidance that affect our work.

s 27(5)(b) Understanding the operations and their hazards

I understand what the business does and how the work is actually carried out.
I can describe the main hazards and risks of our operations.

s 27(5)(c) Resources and processes to eliminate or minimise risks

The business has the budget, people, equipment and systems needed to control its WHS risks.
Those resources and processes are used in practice, not only on paper.

s 27(5)(d) Receiving and responding to information on incidents, hazards and risks

There are working channels for reporting incidents, hazards and near misses.
Reports are considered and acted on promptly, and actions are tracked to completion.

s 27(5)(e) Processes for complying with WHS duties

There are processes for each specific WHS duty, such as consultation, incident notification, training and record keeping.
Those processes are implemented and followed.

s 27(5)(f) Verifying resources and processes are provided and used

I check for myself that WHS resources and processes are in place, rather than relying only on assurances.
I can point to the verification: audits, inspections, independent reviews or WHS reports I have questioned.

Due diligence scorecard

Overall evidence of due diligence

Not rated yet

Rate the questions on the left. Unsure answers don’t count against you.

The duty in NSW

Under s 27 of the Work Health and Safety Act 2011 (NSW), each officer personally must exercise due diligence to ensure the business complies with its WHS duties. The duty sits with the officer, not only the business.

  • Rate the evidence you could show a regulator: None, Partial, Documented (written down) or Verified (checked in practice). Unsure answers are left out of the score and listed to follow up.
  • Each limb scores the average of its questions. The overall band is held at no more than one band above your weakest limb, because s 27(5) expects reasonable steps on every limb.
  • This is a self-assessment aid, not a legal test or a compliance certificate.

General information, not legal advice.

How this works

Section 27(5) of the WHS Act says due diligence includes reasonable steps to: (a) keep up to date with WHS matters; (b) understand the operations and their hazards and risks; (c) make sure the business has and uses the right resources and processes; (d) make sure it receives and responds to information about incidents, hazards and risks; (e) make sure it has and implements processes to comply with its duties; and (f) verify all of this. The same section applies in every harmonised jurisdiction, Western Australia and the Comcare scheme.

Each question is rated None (1), Partial (2), Documented (3) or Verified (4). A limb’s score is the average of its rated questions; bands are No evidence (under 1.5), Developing (1.5–2.4), Maturing (2.5–3.4) and Verified (3.5 and over). The overall band can be no more than one band above the weakest limb.

Unsure answers are left out of the score and listed for follow-up, so being unsure never lowers your result.

Legal basis

Checked against these sources on 5 November 2026. Spotted a figure that looks wrong? Tell us.

Questions

Who is an officer?

Broadly, a director or secretary of a company, or anyone who makes or takes part in decisions that affect the whole or a substantial part of the business, or who can significantly affect its financial standing. Middle managers are usually not officers, but senior executives often are.

Can an officer delegate due diligence?

No. The duty is personal. An officer can rely on advice and reports from others, but must take reasonable steps to check that the resources and processes they are told about exist and are used.

What does a regulator ask officers for after an incident?

Usually evidence against each limb: what WHS training and briefings the officer had, how they learned about the operations and risks, what resources were approved, what reports they received and acted on, and how they verified that controls were working.

Does this apply in Victoria?

Victoria’s OHS Act has no positive due diligence duty. Officers can be liable under s 144 if the company’s offence is attributable to their failure to take reasonable care. Working through the six limbs is still a practical way to show reasonable care.

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