Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

l Audit agenda and the process for raising issues.
l Report circulation and arrangements for uploading to Sedex.
l Communication materials to enable the employment site to communicate the labour code to its
employees.
Note: The AAG has created a “Guide to Pre Audit Information” which can be used in whole or in part, to
inform the site to be audited, about the SMETA audit process, and to assist them in preparing for an audit. This
should normally be sent by the auditor to the site ahead of the audit.
6.2.4. Information for Workers
Clear information about the audit should be communicated by the employment site to workers explaining the
purpose of the visit and the process. Such information is usually provided by the audit body for the employment
site to distribute ahead of the audit. It may also be provided by a buying company or other audit requestor.
The information should be available in the principal languages spoken by workers and should include:
l Purpose and scope of the audit.
l Introduction to auditors and their role (emphasising that they are independent and external).
l The audit process including confidentiality of worker interviews.
l Worker education materials (leaflet or DVD).
l Contact details for the auditor / audit company and for any whistle-blowing facility supported by the
audit requestor.
Note: For an example of the type of information which should be given to workers see “Guide to Pre-Audit
Information”.
6.2.5. Planning the audit
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
Once the auditor has received all required pre-audit information, they should carefully plan the audit. For larger
sites this may include selecting a suitable team and appointing a lead auditor. The audit plan should take
account of the risks already identified from the pre-audit information received.
Particular care should be taken to ensure that worker interviews can be carried out using the protocol outlined
in Section 7.3 “Management and Worker Interviews” which may include the need for one or more
translators.
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