Self-assessment procedures for reviewers

These procedures are for use by:

• ATO Client Engagement teams when they undertake tax governance reviews
• large corporates (management or internal audit) when self-assessing their tax risk management and governance compared against the ‘better practices’ in the guide
• professional firms engaged by entities to perform an agreed-upon procedures review of a tax risk management and governance framework.

The self-assessment procedures have been written to comply with ASRS 4400 Agreed Upon Procedures.

Find out about

• Using these procedures
• Board-level controls
• Managerial-level controls

See also

• How to test controls