Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

8.3 Information Management
Following each audit, the auditor should provide the following documents to the audit requestor:
l The Pre-Audit Employment Site Profile (or it is contained in the Sedex SAQ).
l The completed audit report(SMETA audit report).
l Summary of findings and corrective actions (CAPR).
l Supplementary audit information (where applicable) - see Appendix A6: “Supplementary Reports &
Alert Notifications”.
Note: If the audit requestor is not the site, necessary permissions must be obtained before sharing information.
Please see Section 6.1: “Audit Request” for details of audit ownership.
8.4 Audit Records
Audit reports should be retained by the auditor for reference for a minimum of two years, or longer if agreed
with the audit requester.
l It is recommended that the auditor retain copies of at least the following documents:
l Official documents on legal status of the company (business licence).
l Insurance policies / certificates (relating to buildings and people).
l Blank employment contracts (at least in blank format).
l Payroll sample (at least in blank format).
l Any risk assessments of employment site if available.
l Collective bargaining agreement.
l Evidence relating to non-compliances, wherever possible.
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
l Evidence confirming the number of workers interviewed and records reviewed.
Data and privacy laws in some countries prohibit copies being made of certain documents; in such cases,
auditors should respect these restrictions.
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