Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

7. AUDIT EXECUTION
See Appendix A5: “Audit Length, Sample size and Timetable”.
The aim of the on-site audit is to evaluate the performance of an employment site against a labour code or
standard, local law and / or additional requirements. This should include:
l Management interview to ascertain company practice.
l A tour of the premises.
l A detailed review of documents.
l Employee interviews.
The overall aim of the audit is to provide an accurate and clear account of the level of performance of the
employment site compared with the relevant standards. This will be described via a list of non-compliances,
observations and good examples (good practices).
A non-compliance is recorded where the practices of the site of employment do not meet the requirements of
either the law or the applicable code.
An observation may be recorded where there is a site practice which does not contravene the law or standard,
but if not corrected, could lead to non-compliance. It may be an opportunity for improvement.
A good practice example will be recorded where the site practice exceeds the requirements and the site is
encouraged to bring those to the attention of the auditor.
Note: Examples of non-compliances can be found in “SMETA Guide to Non-compliances” in the members
section of the Sedex website.
The audit should include the following:
1. Opening meeting.
2. Tour of the employment site.
3. Management and worker interviews.
4. Document review.
5. Pre-closing meeting.
6. Closing meeting and summary of findings.
See Appendix A1: “Guidance by Clause”.
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
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