Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

l Where a supply chain wishes to ‘top-up’ an existing 2-Pillar SMETA audits by performing only
environment and Best Practices, this should be discussed between the audit requestor and auditor
Notes: Since it may be impractical to arrange a 0.5 auditor days, a solution may be to ‘top-up’ during a followup
audit.
A5.1.2 Table for Auditor Days and Sample Size for a Partial Follow-up Audit
Process
A follow-up audit is required when corrective actions cannot be verified via evidence supplied through ‘desktop
review’ only. Examples of such actions include wages and hours corrective actions where a minimum of 2
months records are required to verify corrective actions.
Below is guidance on the time and sampling plan for a partial follow-up audit.
Audit
Days
No. of
workers
1 1-100
1 101-500
1 501-1000
2 1001-2000
TBC 2000+
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
During the follow-up audit a sample of interviews and record review will take place.
The sample size of these reviews will be determined by the nature and corrective
actions being verified.
A partial follow-up audit (see Section 5.3: “Sequence of Audits” for a definition of a partial follow-up) may need
less time depending on the nature of the corrective actions being verified.
Note: The tables are guidance only and members should decide with their auditors the desired time depending
on the nature of the information required. SMETA best practice does specify the above as minimum
requirements.
“Auditor days” are specified in units where 1 equals 1 auditor on site for 1 day and 2, can be 1 auditor for 2
days or 2 auditors for one day.
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