Melbourne Archbishop Denis Hart announced from the witness stand on Monday that he had appointed former Federal Court judge, Donnell Ryan, QC, to review ex gratia payments made under the Melbourne Response, the church's internal process for handling victims' complaints. This would include the scale of future payments.

Many victims have complained that the payments did not properly compensate them for the life-long trauma they endured and was far less than what could be gained through civil action against the church.

The Commission is investigating the effectiveness of the Melbourne Response, through which it has paid about $10 million to 326 victims without accepting liability for child abuse since 1996.

In the Melbourne Archdiocese alone, the church's assets included property conservatively valued at $109 million, $73 million in investment properties and $90 million in shares not quoted on the stock exchange.

A profit and loss statement for 2013 showed lawyers received $3.7 million, external consultants received $3.8 million, while overall compensation payments amounted to $1.2 million.

The release of the church's financial records is believed to be the first time it has opened its books to the public.

Mr Moore, the executive director of administration, was asked whether the Archdiocese could afford a doubling or tripling of its current cap on compensation payments.

"I think it would certainly require some adjustments to the way the Archdiocese operated, and whether the Archdiocese could continue all of the programs that it currently provides. Could it be managed?

"Yes, I suspect it could. But not without impacts elsewhere," he said.

Counsel Assisting the Commission, Angus Stewart, asked whether increasing the cap would require the Archdiocese to sell off assets.

Mr Moore replied that, depending on how much the cap was increased, "it might be more than the accumulated income can cover, in which case there would be a need to go to the reserves of the Archdiocese."

Chairman of the Commission, Justice Peter McClellan, noted that "at the moment the Archdiocese is running, if you like, at a surplus, isn't it?"

Mr Moore conceded the surplus was "in the millions".

The church's profit and loss statement showed it made a net operating profit of $4.3 million in 2013.

While the Melbourne Response's compensation was determined for victims independently of the Archdiocese, Mr Moore said the church would need to reconsider its level of involvement if the cap were to be increased or removed.

"I'm not saying it would (require more involvement from the church). I'm saying that it's a factor that would need to be considered."

Mr Moore noted all other redress schemes he knew of afforded the payer to have a say on such matters.

Archbishop Hart said Mr Ryan would consult with victims' groups and lawyers on the future structure of the Melbourne Response including whether the current $75,000 cap should be increased or removed. 

On Monday he echoed Cardinal George Pell's previous reservations about making the church liable for the actions of paedophile priests.

Justice McClellan, asked him whether there should be an "institutional response" when a parent entrusts the church with the care of their children and "the institution fails".

"Does the institution fail or does the person fail in his responsibility to the institution and to the (victim)?" Archbishop Hart replied.

"Leaving aside questions of prior knowledge, I still think our relationships in the church, I hope, are of a higher order and the responsibilities are of a higher order, too. It gives me no joy when these criminals (abuse children) and I've been quick to act because protection of children is the top priority."