1. A psychosocially safe work environment will have systems for protection and support for worker mental health.
2. To perform a work health safety (WHS) audit effectively, internal auditors need to be aware of WHS risks when preparing the engagement risk assessment.
3. This Internal Audit Standards make it clear the internal auditor has a responsibility to consider all relevant WHS risks. While many WHS risks are self-evident, psychosocial risk may not be familiar or even a consideration of the internal auditor.