Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

CONTENTS
1-3: INTRODUCTION
1. Background 4
1.1. Sedex and SMETA 4
1.2. SMETA and the Ethical Trading Initiative (ETI) Base Code 4
1.3. SMETA 2-Pillar and 4-Pillar Audits 5
2. Smeta BPG Application 6
3. Supporting Documents 7
4-5: AUDIT PLANNING
4. Risk Assessment 8
4.1 Sedex Self-Assessment Questionnaire (SAQ) 8
4.2. Pre – Audit Site Profile 9
5. Types of Audit 10
5.1 Category of Auditor 10
5.2 Notification of Audit 10
5.3 Sequence of Audits 11
5.4 Labour Codes 11
5.5 4-Pillar SMETA Audits 11
6-7: AUDIT EXECUTION
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
6. Overview of the Audit Process 14
6.1 Audit Request 14
6.2 Preparation for an Audit (for auditors) 16
7. Audit Execution 19
7.1 Opening Meeting 20
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