There is a gap in generic, sector-agnostic governance frameworks – created mainly by lawyers and accountants, mainly for lawyers and accountants who dominate the C-suite, on Boards, and amongst those commercially advising, auditing and regulating listed companies. Underground mining is a high hazard industry requiring subject matter expert (SME) assurance on critical risks and critical controls effectiveness to prevent fatalities and project underperformance or failure. The benefit of this assurance is improved due diligence, which facilitates fatality prevention and also improved operational performance. The cost of this gap in mining governance frameworks is potentially existential – to companies, Directors and Officers and to frontline workers – and must be resolved.