Smeta 2 pillar audit checklist pdf 2025

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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.
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Among the documents that you should pre-prepare for your audit are: Documentation of relevant management systems and processes. Labour contracts/written employment agreements. Employee handbook and any relevant documents detailing company policies. A list of all the chemicals and solvents used on the site. Training records.
THE FOUR PILLARS OF SMETA SMETA encompass four pillars of responsible business practice - labour, health and safety, environment and business ethics. Two pillar audits are also available, assessing performance against standards for labour and health and safety.
All four pillars take into account legal requirements, international standards and good practice. How Long Does a SMETA Audit Take? The length of a SMETA Audit depends on the number of employees in your organisation. Our experience and process allows for an audit to typically last from one to four days on site.

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