Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

APPENDIX A6: SUPPLEMENTARY
REPORTS & ALERT NOTIFICATIONS
Auditors may feel the need to produce a separate, supplementary audit report or alert notification for the audit
requestor. These contain:
A6.1. Supplementary Audit Report
l Information too sensitive for the audit report.
l Concerns which cannot be substantiated through evidence and / or interviews.
l Attitude of management towards the non-compliances or the audit process as a whole.
Supplementary reports may be appropriate:
l If workers appear to be under undue pressure from management on the day of audit.
l If workers appear to have been coached.
l If management was obstructive or reluctant to accept findings and the need for remediation.
l Where the auditor has concerns about the possibility of double books or falsified records.
l Where sensitive issues could not be discussed during the closing meeting because of a potential risk to
workers’ wellbeing.
A6.2. An Alert Notification
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
l Urgent information which the auditor feels must be rapidly conveyed to the audit requestor.
Note: This type of report may not be appropriate where the audit requestor is the employment site itself. The
auditor must check whether this is required and these separate reports, which contain sensitive information
must not be uploaded to Sedex. For this reason there is no SMETA template for these documents but
examples are available at GSCP. Please see Appendix 4 of “GSCP Reference Tools on Audit Process and
Methodology”.
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