IIA-Australia White Paper - The Obligation Hierarchy

IIA-Australia White Paper - The Obligation Hierarchy

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Nigel Dalton-Brown FGIA, GAICD, AMIIA, MBA



Topics Explored

Compliance, GRC


White Paper


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

  1. There are a number of problems with many current categorisations of obligations – there is no generally accepted method of categorisation.
  2. The paper proposes a hierarchical classification scheme for all obligations.
  3. 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


Level of Assumed Knowledge