Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

9.1.2. Follow-up Audit Reports
The follow-up audit report is an updated version of the original report with all new elements highlighted so they
can be clearly seen. The number of interviews conducted and the sampling method used must be clearly
stated.
For all sections where non-compliances have previously been raised there should be a clear explanation of the
evidence reviewed, comments on applicability and effectiveness and whether the issue is now considered:
l Closed - sufficient evidence has been received to bring about an adequate resolution of the noncompliance.
l Open- insufficient evidence has been received and the non-compliance remains active.
l Progress made - some evidence has been received indicating progress, but this is insufficient to fully
close out the non-compliance until further evidence has been made available.
Note: If new non-compliances are found these should also be indicated and be highlighted as in an initial audit.
A new CAPR should be issued.
9.1.3. Guidance for Follow-up and Desktop Audits
Please see Section 5.3: “Sequence of Audits” for definitions of follow-up and Desktop Audits.
Follow-up audits are recommended for non-compliances when corrective actions can only be evaluated
through interviews and extensive documentation reviews, and / or site tour.
9.1.3.1. A full follow-up audit should include a full review of all areas of the standard audit process,
including the complete re-sampling of documents, conducting interviews and the employment site
tour. The auditor should focus on identifying changes which address issues raised in the initial
report, but also investigate potential additional issues.
9.1.3.2. The audit should be carried out either once the deadline for addressing all of the issues has passed
or where urgent actions are necessary to safeguard the safety of workers.
9.1.3.3. Partial follow-up audits generally are within six months of the date of the initial audit. This can vary it
may be necessary to check with clients.
9.1.3.4. A partial follow-up audit does not include a full review but only focuses on the issues identified in
the corrective action plan.
9.1.3.5. A desktop follow-up may be used to verify corrective actions where it is agreed that remote
approval of evidence submitted by the site is sufficient. Examples can be photos, copies of
certificates, policies. Desktop follow-up cannot be used where corrective actions need to be
verified through worker testimony.
9.1.4. Follow-up by Training
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
Where supply chains decide that appropriate follow-up will contain some training of supplier sites, care must be
taken to ensure there is no conflict of interest.
The team who conducts an audit should not be the same team who provide training. This would lead to
concerns about the objectivity of the audit team and subsequently the accuracy of the audit findings.
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