White Paper - The Obligation Hierarchy

Whitepaper

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Author

Nigel Dalton-Brown

FGIA, GAICD, AMIIA, MBA

Date

2025

Topics Explored

Compliance

Format

White Paper

Extract/Description

The purpose of this White Paper is to provide a bias-free framework for prioritising and categorising obligations for any sized organisation in any industry.

Key Points

There are a number of problems with many current categorisations of obligations – there is no generally accepted method of categorisation.
The paper proposes a hierarchical classification scheme for all obligations.
Expanding the ISO 37301 definition of compliance obligations into six levels of obligation will drive a greater awareness and understanding of obligations by directors, business owners and managers.

Relevant Industries

All

Level of Assumed Knowledge

Intermediate

Aligned to Global Internal Audit Standards

Not Applicable