Audit Quality Programme

Sedex’s programme seeks to improve the accuracy, quality and data of SMETA audits, and drive best practice among audit companies.

Sedex’s Audit Quality Programme (AQP) launched in 2020. The objectives of the AQP are to:

• Raise the quality of SMETA audits
• Improve the detection and reporting of onsite issues
• Ensure consistency of auditing techniques amongst Sedex’s pool of Affiliate Audit Companies (AACs).

Approach

The AQP is a quality assurance programme which seeks to drive continuous improvement amongst audit companies and in the quality of SMETA audits.

Our Auditor Rules define our approach to audit quality, in alignment with the SMETA Minimum Requirements. We are aligning with industry best practice, and require all Affiliate Audit Companies to be members of APSCA. APSCA is the professional membership body for social auditing.

Sedex reserves full discretion to accept any new audit firm as a Sedex AAC, in addition to other requirements such as full APSCA membership.

Monitoring

Throughout the programme, we monitor our AACs through the following activities:

• Self-assessment: AACs self-assess their understanding of the AQP, including SMETA minimum requirements and AQP key performance indicators.
• Risk identification: Sedex uses the SMETA audit data we hold on the platform to identify possible risks associated with any AACs, including complaints and grievances raised against an AAC.
• Management auditing: An in-depth audit of our AACs’ management systems, including recruitment, training, and integrity management.
• Report quality review: Manual quality review of a representative sample of audit reports, conducted quarterly. Results are shared with the audit bodies and continual improvement required.

Working with AACs to drive improvement

At Sedex we value the partnership with our audit firms and it is together that we will drive improvement. Sedex actively supports the development of our AACs’ skills, competences, and access to information to improve their performance and compliance with our high-quality auditing standards.

Our AACs, their auditors and technical staff have access to our SMETA multi-lingual e-Learning training programme which is available on-the-go (through mobile access) and at any time.

Our audit firms also have access to our risk assessment tool, to help them better understand risk in specific sectors and at specific sites.

Contact us

If you have any questions regarding the Audit Quality Programme, please email SMETAquality@sedex.com.

Disclaimer
Notwithstanding anything in our Auditor Rules, Sedex reserves the right to control the number of AACs which form part of its AQP offering, at any point in time. Sedex reserves full discretion to accept any new audit firm as a Sedex AAC, irrespective of whether or not said audit firm would otherwise be eligible to join the AQP. Sedex will accept no liability for refusing to accept any new AAC members of its AQP offering.