Policies AND Controls ARE Regularly Assessed
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/large-business/tax-risk-management-and-governance-review-guide/self-assessment-procedures-for-reviewers/board-level-controls/policies-and-controls-are-regularly-assessed
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.