NFP Governance Auditing Tool

Updated: Apr 21, 2019

Image 1: Sample of the VUCAP internal audit tool for Australian not for profit organisations governance.

The VUCAP internal audit tool for Australian not for profit organisations governance has been designed to assist Boards monitor the health of their organisation's governance practices in accordance with the Australian Charities and Not for Profits Commission (ACNC) standards.

Charities must meet the ACNC's Governance Standards to be registered and remain registered with the ACNC. The Governance Standards do not apply to a limited class of charities called ‘Basic Religious Charities’.

Charities do not need to submit anything to the ACNC to show they meet the Standards, but must have evidence of meeting the Standards that they can provide if requested.

To read more about the ACNC and the five standards for Australian not for profits click here.

To download the excel version of the internal audit tool, click here and you will be take to the download page. Download the tool directly to your computer (no email required). The excel version covers each one of the five ACNC standards. However we do recommended a more comprehensive audit approach that also looks at people and culture, decision making and a range of management systems. A VUCAP consultant can assist you with a deeper level audit.


1. Use the tool as part of your governance evaluation process to ensure that you meet the requirements of the ACNC.

2. Track progress against the ACNC standards as part of the organisations continuous improvement culture.

3. Where there are weaknesses identified, conduct a risk assessment to priorities which weaknesses/ risks your organisation will tackle first.

4. With the risk assessment (including risk prioritisation) completed, develop a clearly defined project to improve governance risk.

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