Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

8-9: AUDIT REPORTS, OUTPUTS
AND FOLLOW-UP
8. AUDIT REPORT AND OUTPUTS
8.1 Audit Report Completion
8.1.1. General Points
The Audit Report should be completed as soon as possible after the audit and should always meet the Service
Level Agreement (SLA) of the auditor / audit requestor. The report should be written to present a full and
balanced account of findings.
If it is to be uploaded to Sedex, the report must be written in English and must use the standard SMETA Report
template. In addition the report may also be written in the language of the employment site management. Any
deviation from the SMETA BPG must be recorded in the SMETA declaration at the front of the report
It is good practice to state all findings in simple language, stating the issues or observations clearly so that they
could be understood by someone who was not present at the audit.
For each area of the Code, the Audit Report should include:
l A description of the current situation and how requirements are managed.
l Evidence and information to substantiate any findings.
l Photographs to identify the site and to illustrate findings.
l For each non-compliance or observation, the report should provide:
l A description of the non-compliance or observation, its frequency and the number of people
concerned.
l Whether it is an isolated incident or a more systemic problem.
l Evidence to substantiate findings.
l Reference and details of the relevant area of the Code or local law.
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
l Recommended corrective action with a timeframe for completion, responsibility and verification
method required.
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