WHS Compliance Audit Checklist for Accounting & Finance
A thorough audit checklist for assessing compliance with Australian workplace health and safety legislation, regulations, and codes of practice.
Built with ASIC regulatory requirements, AML/CTF compliance, Tax Practitioners Board obligations, and APES standards in mind.
Complete Checklist
- 1Review the WHS policy and confirm it is current, signed, and communicated to all workersCritical
- 2Verify the WHS management system documentation is complete and up to date
- 3Check that hazard identification and risk assessment processes are in placeCritical
- 4Review the risk register and confirm all identified risks have controls in place
- 5Audit the incident reporting and investigation process for complianceCritical
- 6Review all incident reports from the audit period and corrective actions taken
- 7Verify that worker consultation arrangements are in place and functioning
- 8Check that WHS training records are current for all workersCritical
- 9Inspect emergency preparedness including evacuation plans, equipment, and drills
- 10Review first aid arrangements including kit contents, officer certifications, and signage
- 11Audit chemical management practices including SDS availability and storage
- 12Check that plant and equipment maintenance and inspection records are current
- 13Verify that personal protective equipment is provided, maintained, and used correctly
- 14Review contractor WHS management procedures and induction records
- 15Working paper audit findings, assign corrective actions, and schedule follow-up reviewsCritical
Frequently Asked Questions
What are the key WHS obligations for Australian businesses?
Under Australian WHS law, a person conducting a business or undertaking must ensure, so far as is reasonably practicable, the health and safety of workers and others affected by the work. Key obligations include providing a safe work environment, safe systems of work, adequate training and supervision, and mechanisms for worker consultation. The specific requirements are detailed in the WHS Act, regulations, and codes of practice for your state or territory.
How do we demonstrate due diligence in WHS compliance?
Due diligence means taking proactive steps to understand and manage WHS risks. This includes acquiring and keeping current knowledge of WHS matters, understanding the hazards and risks in your operations, ensuring appropriate resources and processes are in place, verifying compliance through audits and inspections, and acting promptly on information about incidents or hazards.
What penalties apply for WHS non-compliance in Australia?
Penalties vary by severity. Category one offences involving reckless conduct causing serious risk of death or serious injury can result in fines of up to three million dollars for a body corporate and imprisonment for individuals. Category two and three offences carry lower but still significant penalties. Officers of a business also have personal due diligence obligations and can be prosecuted individually.
Need help implementing these checks into your daily operations?
Our team can build custom checklists integrated into your daily operations workflow.