SGS审核流程

IntroductiontotheSAAuditProcessRosarioOrtiz,SGSPhilippinesTheviewsexpressedinthispaperaretheviewsoftheauthoranddonotnecessarilyreflecttheviewsorpoliciesoftheAsianDevelopmentBank(ADB),oritsBoardofDirectorsorthegovernmentstheyrepresent.ADBmakesnorepresentationconcerninganddoesnotguaranteethesource,originality,accuracy,completenessorreliabilityofanystatement,information,data,finding,interpretation,advice,opinion,orviewpresented.SSC/IA1Issue2April02Slide2of(##)PlanningPreparationPerformanceReporting&Follow-upAuditcriteriaAuditorresourcesCompanyinformationScopeofAuditTeamwithrelevantskillsDurationofauditWho/When/Where4PhasesofAnyAuditSSC/IA1Issue2April02Slide3of(##)PlanninganSAAuditnScopeoftheaudit•Geographical•TechnicalnAuditcriteria•SA8000•CodeofConductnTimingnCommunicationSSC/IA1Issue2April02Slide4of(##)4PhasesofAnyAuditPlanningPreparationPerformanceReporting&Follow-upReviewdocumentation,including:PolicyCoreElementsLegalandotherrequirementsProceduresOtherinformationItineraryChecklistsInformationtobriefteamCommunicatewithclientSSC/IA1Issue2April02Slide5of(##)Identify&CollectInformationReviewInformationTeamToolsTechniquesItineraryStandardsCodesofconductLegislationViewsofInterestedPartiesCompanyinformationSystemdocumentationPreviousauditreportsBackgroundsocio-economicdataStakeholdermappingPreparingforanSAAuditSSC/IA1Issue2April02Slide6of(##)PreparingforanSAAuditnArrangeoff-sitewithNGOspriortoauditnSeekwritteninputofnon-attendeesnArrangeforinterviewswithemployeesnSeekdataon•companyoperations•compensation,•treatmentofworkers,•prevalenceofchildandforcedlabour.nIdentifychronicproblemspriortovisitSSC/IA1Issue2April02Slide7of(##)Selectionof“InterestedParties”nInternationalNGOs•Amnesty,RedCrossnLocalNGOOffices•Oxfam,SavetheChildren,AmericanFriendsnTradesUnionsnMulti-LateralOrganisations(MLO)•UNDP,UNESCO,UNICEF•ILO•WorldBank•ADBSSC/IA1Issue2April02Slide8of(##)MLOs•Backgroundresearch•Basestatistics•LittlelocaldetailInternationalIPs•Casestudies•Technicalreports•Regionalsituation•AccesstolocalpartnersLocalIPs•Specificexperience•Directinvolvement•PossiblebiasUsingInterestedPartiesSSC/IA1Issue2April02Slide9of(##)SAToolsandTechniquesnDatacollectionmethods•FocusGroups•Questionnaires•Checklists•Interviews•Observation•DocumentsandRecordsnReportingSSC/IA1Issue2April02Slide10of(##)SAAuditPerformanceToolsTechniquesAuditEvidenceAuditCriteriaYes/NoAuditFindingsConformanceSA8000LegalSSC/IA1Issue2April02Slide11of(##)GatheringSocialAuditEvidencetoOvercomeBiasUnsubstantiatedevidence(hearsay)CorroboratedevidenceAuditevidenceFocusGroupInterviewObservationSSC/IA1Issue2April02Slide12of(##)Tools-FocusGroupsnInformationgatheringinalessinhibitedenvironmentcomparedtoone-to-onenOptimisetimeandsamplesizenGoldenrules:•8-10peoplemaximumsize•Participantsselectedbyauditteam•Timingduringtheday•Focusontwoorthreetopics•Defineandkeeptotime•CreateunthreateningatmosphereSSC/IA1Issue2April02Slide13of(##)Techniques-InterviewsnConsiderationsnLanguage(verbalandnon-verbal)nGendernAnonymitynQuestioningtechniquenLocation/timingnRecordkeepingnVerificationSSC/IA1Issue2April02Slide14of(##)Techniques-SamplingofDocumentsandRecordsConsiderationsnWhatdoyousample?nSamplesizenLanguagenReliabilitynAvailabilityPayrollTimecardsTrainingrecordsSicknessrecordsRecruitmentprocedureMSDSMeetingminutesetcSSC/IA1Issue2April02Slide15of(##)SamplesizeLevelofFactorLowHighSmallLargePotentialBusinessRiskand/orEndemicLocalConcernand/orRelativeHeterogeneityoftheworkforceOperatorCompetenceand/orAmountofDocumentationand/orQualityofinternalmonitoringFactorsAffectingSamplingSSC/IA1Issue2April02Slide16of(##)RelativeEaseinObtainingAuditEvidenceReliabilityofevidenceAvailabilityofevidenceDiscriminationDisciplineChildlabourHealthandsafetyForcedlabourFreedomofAssociationPayWorkingHoursSSC/IA1Issue2April02Slide17of(##)AccreditationSAIappliesGuide61CertificationBodyApplyGuide62•Competentauditors•Performaudit•Owncertificate•Contractwithclient•On-goingprocess•Accreditscertificationbodies(CB)•PreparesguidanceonSA8000•auditsCBsSSC/IA1Issue2April02Slide18of(##)ChildLabourForcedLabourHealth&SafetyFreedomofAssociationDiscriminationDisciplineWorkinghoursRemunerationEthicalinvestmentCorruptionEnvironmentAnimalTestingGeneticsPrivacySocialAccountabilitySpecificationsSSC/IA1Issue2April02Slide19of(##)CompanyBuyerSupply-chainManufacturerSub-supplierHomeworkersWorkersManagementTradeunionsDependentfamiliesShareholdersConsumersLocalGovernmentGovernmentMLOsNGOsInvolvementofInterestedPartiesSSC/IA1Issue2April02Slide20of(##)IntentionofSA8000nImproveoverallconditions.•Increasewagesovertime.•Providechildrenopportunityforschooling.•Removediscriminationfromtheworkplace.•Providefreedomtoassociatewithinthesystem.•Improvesafetyforworkers.•Stopmentalandphysicalabuseinworkplace.