Smeta 2 pillar audit checklist pdf 2025

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The SMETA (Sedex Members Ethical Trade Audit) is an audit methodology designed to assess ethical trading practices in supply chains, focusing on labor standards, health and safety, environment, and business ethics.
To prepare for a SMETA audit, complete the Sedex Self-Assessment Questionnaire (SAQ), gather necessary documentation, and ensure that key personnel are available for interviews during the audit.
Documents typically required include employee contracts, payroll records, health and safety policies, training records, and any relevant certifications or licenses.
After conducting the audit, the auditor should log into Sedex Advance to upload the SMETA report and Corrective Action Plan Report (CAPR). Ensure that all necessary permissions are obtained from the site.
If non-compliances are found during the audit, they will be documented in the audit report along with recommended corrective actions. The site must then address these issues within an agreed timeframe.

People also ask

The process can take anywhere from a few weeks to a few months or longer, depending on what examiners are looking for. While stressful, understanding the types of audits, how they are conducted, and what theyll look for can make audits far less disruptive.
Effective from 1 July 2024, there will be changes to the fees charged for SMETA audits. The fees will be increased to 150 per audit. What happens if an audit is scheduled before 1 July but takes place after this date? Any audits that are scheduled before 1 July 2024 will be charged at the current fee of 80 per audit.
The IRS usually starts these audits within a year after you file the return, and wraps them up within three to six months. But expect a delay if you dont provide complete information or if the auditor finds issues and wants to expand the audit into other areas or years.
There is also no scoring system or pass/fail on the SMETA audit reports. Similarly, companies will not receive certificates from Sedex or auditing bodies.
The two crucial modules for any SMETA audit are the 2-Pillar of Labour Standards and Health Safety. Additionally, the SMETA 2-Pillar audit also incorporates the following extra components: Management Systems, Entitlement to Work, Subcontracting, Homeworking, and a simplified Environment Assessment.

sedex 2 pillar audit checklist