SGS审核流程.pdf

Introduction to the SA Audit
Process
Rosario Ortiz, SGS Philippines
The views expressed in this paper are the views of the author and do not necessarily
reflect the views or policies of the Asian Development Bank (ADB), or its Board of
Directors or the governments they represent. ADB makes no representation concerning
and does not guarantee the source, originality, accuracy, completeness or reliability of
any statement, information, data, finding, interpretation, advice, opinion, or view
presented.
4 Phases of Any Audit
Audit criteria
Auditor resources
Company information
Scope of Audit
Planning Preparation Performance Reporting &
Follow-up
Team with relevant skills
Duration of audit
Who/When/Where
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Planning an SA Audit
n Scope of the audit
· Geographical
· Technical
n Audit criteria
· SA8000
· Code of Conduct
n Timing
munication
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4 Phases of Any Audit
Review documentation, including:
Policy
Core Elements
Legal and other requirements
Procedures
Other information
Planning Preparation Performance Reporting &
Follow-up
Itinerary
Checklists
Information to brief team
Communicate with client
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Preparing for an SA Audit
Identify & Collect Stakeholder
Information mapping
Team
Review
Information
Tools
Standards
Codes of conduct Itinerary
Legislation Techniques
Views of Interested Parties
Company information
System documentation
Previous audit reports
Background socio-economic data
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Preparing for an SA Audit
n Arrange off-site with NGOs prior to audit
n Seek written input of non-attendees
n Arrange for interviews with employees
n Seek data on
· company operations
· compensation,
· treatment of workers,
· prevalence of child and forced labour.
n Identify chronic problems prior to visit
S