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Global SocialCompliance Programme
Reference tool for Auditing Competence
Version 2 - October 2014
About the GSCPGlobal Social Compliance Programme
/ GSCP objectives and scopeThe Global Social Compliance Programme is a business-driven programme for the continuous improvement of working and environmental conditions in global supply chains. The GSCP was created by and for global buying companies (manufacturers and retailers) wanting to work collaboratively on improving the sustainability (social and environmental) of their often‐shared supply base. To this end, these companies seek to harmonise existing efforts to deliver a shared, global and sustainable approach.
The scope of the Programme encompasses:
• social and labour practices,
• site‐specific environmental practices (not product related).
The Programme can be applied at all levels of the supply chain.
The Programme is neither a monitoring initiative, nor a substitute to existing systems. The GSCP will not undertake accreditation or certification activities as it must remain a non‐aligned, neutral reference framework.
/ The GSCP Reference toolsTo drive convergence, the GSCP has developed a set of Reference tools and processes that provide a common interpretation, based on best existing practice, of fair labour/social and environmental requirements and their implementation in the supply chain.
/ Users & UsageThese tools are openly available for all to use. Users can include GSCP member and non‐member buying companies, suppliers and employment sites. Multi‐Stakeholder Initiatives and other initiatives, auditing bodies and other scheme owners can and are encouraged to also use the GSCP Reference tools.
The Reference tools can voluntarily either be:
• integrated by users into their respective systems; or
• utilised by users as a reference against which to compare their existing tools through the GSCP Equivalence Process1.
/ ResponsibilityThe GSCP does not monitor nor audit in any way the compliance by a user’s supply chain with the GSCP Reference tools or any standards.
The adoption of part or all of one or more Reference tools cannot be put forward as a proof of adequate due diligence. The responsibility of the implementation of these tools, of the monitoring of the user’s supply chain’s compliance and of any due diligence linked to it, resides with the user. Any use of the GSCP name or logo has to follow the terms established by the GSCP. These terms are available on the GSCP website (www.gscpnet.com).
1. The Equivalence Process is a mechanism by which a social and/or environmental compliance scheme is objectively benchmarked against the requirements defined in one or more GSCP Reference tools, to determine their level of equivalence. Through the Equivalence Process, the GSCP enables the comparison of various standards and schemes against the GSCP Reference tools, aiming at bringing convergence in requirements and approaches and building mutual recognition.
AcknowledgmentsThank you to those who contributed to this Reference tool
This Reference tool has been developed by supply chain experts from GSCP member companies, with input from key stakeholders, including other brands and retailers, initiatives and international organisations, auditing and certification bodies and civil society representatives. The GSCP would like to thank all those who have helped with the development and continuous improvement of this Reference tool.
The Consumer Goods ForumThe GSCP is housed by The Consumer Goods Forum, a retailer and manufacturer parity industry body, driven by its members2. It brings together retailers, manufacturers and suppliers to collaborate across the value chain to enrich shopper and consumer value in all markets. It supports processes and practices that optimise the value chain as an interrelated whole, in accordance with all anti‐trust laws.
2. For more information, please visit www.theconsumergoodsforum.com
GLOBAL SOCIAL COMPLIANCE PROGRAMME_01
Table of contents
Global SocialCompliance Programme
/ Introduction 02
/ 1. Core principles of auditing bodies 03
/ 2. Requirements of auditing bodies 04
2.1 Organisation and management 04
2.2 Competence of Personnel 06
2.3 Continuous professional development 07
2.4 Sub-Contracting 07
/ 3. Alerts and sensitive information 08
/ 4. Appeals 08
/ 5. Complaints 08
/ 6. Fraud prevention 09
/ 7. Support in the event of any external challenge 09
Appendix 1: Requirements for auditors and lead auditors 10
Table A 11
Table B 15
Table C 16
Table D 17
/ Glossary of terms - Auditor competence 18
/ Glossary of terms - General 22
02_GLOBAL SOCIAL COMPLIANCE PROGRAMME
REFERENCE TOOL FOR AUDITING COMPETENCE - VERSION 2 / OCTOBER 2014
ABOUT THE REFERENCE TOOL FOR AUDITING COMPETENCE
Scope:The Reference tool specifies the principles and requirements for the competence, consistency, relevancy and impartiality of any auditing body in charge of auditing against standards relating to:
• social compliance and
• environmental compliance.
The Reference tool also specifies the competence of the personnel involved directly with the auditing and assessment of supplying companies which has a significant bearing on:
• the outcome of an audit, and
• the consistency of the performance of the body in charge of auditing.
Competence requirements for auditors and lead auditors can be found as an annex to section 2.2 of this document.
Objective: The objective of this Reference tool for Auditing Competence is to establish the requirements that define a reliable and appropriate level of competence for organisations undertaking audits in relation to social compliance and environmental compliance. This Reference tool is intended to be used in connection with the other GSCP Reference tools, but can be also be used independently.
The requirements in this Reference tool can be either:
• integrated in the management systems of companies performing second party audits, or
• used by independent third party auditing bodies, and/or
• used by companies using independent third party auditing bodies to perform audits3.
They can also be used by companies, auditing bodies or initiatives as a reference against which to compare their existing requirements (see GSCP Equivalence Process).
In this document, auditing bodies refers to any person, legal entity or part of a legal entity that performs auditing services.
Auditing bodies thus include:
• companies/organisations;
• audit teams from buying/sourcing companies that are demonstrably independent of the company’s commercial functions, and
• industry or sector schemes and multi‐stakeholder initiatives.
This Reference tool will allow:
• the assessment of the capability and suitability of auditing bodies, and
• the creation of a harmonised framework to recognise external auditing bodies.
The implementation of the requirements contained in this document will provide greater assurance that auditing bodies are:
a) conforming to specified requirements;
b) capable of consistently achieving their objectives;
c) effectively complying with defined standards, systems and procedures;
d) providing consistent and effective personnel training and oversight.
3. A definition of first, second and third party audits can be found in the glossary of terms at the end of the document.
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Requirements:In order to gain recognition by users of this tool, bodies in charge of auditing must meet and continue to meet all the requirements specified within this Reference tool.
The requirements cover:
1. core principles of auditing bodies;
2. requirements of auditing bodies ‐ organisation and mana-gement, competence of personnel, continuous professional development and sub‐contracting arrangements;
3. alerts and sensitive information;
4. appeals;
5. complaints against the auditor or auditing body;
6. fraud prevention;
7. support in the event of any external challenge.
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1. CORE PRINCIPLES OF AUDITING BODIES
The core principles upon which auditing bodies effectively operate are as follows:
• impartiality;
• competence;
• responsibility;
• openness;
• confidentiality;
• responsiveness to complaints;
• professional integrity;
• consistency;
• audit scope.
ImpartialityTo ensure confidence in the services it provides, the auditing body is impartial in its policy making and operation. With respect to the auditing body’s operation, the auditing body and its employees base their decisions and opinions on objective evidence. These decisions and opinions are not influenced by other interests, by any other party or prejudice.
Competence Competence of the personnel employed by the auditing body is of an adequate level in order to provide full confidence on the findings of an audit and any decision resulting from an audit [see Appendix 1 – Requirements for Auditors and Lead Auditors].
ResponsibilityThe auditing body has the responsibility to assess effectively and provide objective evidence upon which to base their findings and reports.
OpennessThe auditing body makes clear and unambiguous information publicly available about its governance structure and its operation.
The auditing body, in accordance with its confidentiality policy, agrees to the shadow auditing of its audit teams and the review of audit work documentation at the justifiable request of any other relevant organisation.
04_GLOBAL SOCIAL COMPLIANCE PROGRAMME
REFERENCE TOOL FOR AUDITING COMPETENCE - VERSION 2 / OCTOBER 2014
Confidentiality The auditing body has clearly defined confidentiality policies regarding the companies / sites they audit and the release of information to any other party.
Responsiveness to complaintsThe auditing body has effective and responsive procedures in place for dealing with complaints from any party.
Professional integrity The auditing body adheres to good governance, is honest and trustworthy and has measures in place to ensure their employees uphold these principles.
Consistency The auditing body ensures conformity in the application of its work, typically that which is necessary for the sake of logic, accuracy and fairness and has measures in place to provide its employees with the necessary training to apply it.
Audit ScopeThe scope of a social compliance and/or environment audit is ultimately determined by the client, and must effectively consider the related competence of auditing bodies and auditors.
• The audit scope is based on the issues that are defined by the code, standard or other requirements against which the audit is conducted.
• The audit scope is based on the competence of the audit bodies and auditors. Auditing bodies or auditors should not assess conditions beyond the substantive areas where they have competence.
• The audit scope is directed at the identification of conditions – including the underlying management processes that create conditions – based on recognised audit procedures including visual observation, interviews and review of documentation.
• While an effective audit does consider underlying management processes to provide a perspective on performance beyond the time of the audit ‐ an audit result does not guarantee that conditions will remain unchanged after the audit has been completed.
The auditing body must be aware of the limitations that exist for social and environmental audits. The audit body must not agree to accept an assignment that exceeds the competence of the audit body. Further, the audit body must communicate to clients, auditees, and others concerned what comprises an acceptable scope of work – aligned with industry standard practices and the ability of the audit body to perform the work in a professional, credible manner. Auditors and other concerned personnel must be fully familiar with these limitations.
2. REQUIREMENTS OF AUDITING BODIES
2.1 Organisation and management
a. General requirements
2.1.1 The auditing body is a legal entity4 (or part of a legal entity) and has a constitution which clearly defines its activities and responsibilities.
2.1.2 The auditing body has adequate and appropriate arrangements in place to cover any liabilities which may arise from its activity.
For second party auditing bodies, the organisation can demonstrate that they are not in a position whereby their impartiality could be compromised.
For third party auditing bodies, the organisation can demonstrate that they are not in a position whereby their impartiality could be compromised, particularly with regard to their finances and income.
4. A definition of legal entity can be found in the glossary of terms at the end of the document.
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Competence of Personnel
Continuous professional developm
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Sub-Contracting
b. Structure
2.1.3 The auditing body has a clearly defined organisational and reporting structure; key job descriptions, scope of operations and expertise of personnel are fully documented and retained.
2.1.4 The auditing body has a designated manager with overall responsibility for ensuring the competency of personnel and the consistency of the operation of audits.
2.1.5 The auditing body has a clearly defined administrative system in place to facilitate operations on the ground e.g. coordinating auditors’ site visits, accommodation, etc.
2.1.6 The auditing body immediately notifies its clients and any organisation with whom they have a formal agreement or contractual arrangement of any significant material changes within its organisational structure (e.g. change of ownership, relevant staff changes, change of location or physical address, etc.).
c. Personnel
2.1.7 The auditing body has a system in place to ensure that their staff and any sub‐contracted personnel enjoy rights granted by local legislation, national legislation and applicable international labour standards. The auditing body should apply whichever affords the highest level of protection.
2.1.8 The auditing body ensures that impartiality of personnel involved in audit activities and confidentiality of information obtained during audit activities are maintained and monitored. The auditing body has a mechanism in place to ensure that no conflicts of interest exist. For example, in the event that the auditing body, its employees or sub‐contractors have links to, or relationships with, possible auditees, consultancies or former employees and any local industry associations, these links or relationships are clearly defined and controls are in place to ensure there is no compromise on the impartiality of the auditing body.
2.1.9 The reliability and quality of audits must be ensured through employment conditions and working time arrangements that enable auditors to complete their audit reports within their contractually agreed working hours. The auditing body should apply employment conditions which ensure that auditors are able to spend a reasonable part of their contractual working hours writing and completing audit reports. An audit report should be completed within a week following an audit. Conducting audits, including travel time, should normally not take up more than 65%‐75% of total working time and should be monitored.
2.1.10 The auditing body has effective systems to ensure the safety, protection and security of its auditors.
d. Audit management and quality assurance
2.1.11 A quality assurance system is in place to control and manage audits and a member from senior management will be assigned to report to top management on the performance of the audit management system and ensure the following:
• processes and procedures needed for the management system are established, implemented and maintained;
• the auditing body’s policy and commitment to quality are clearly defined and understood by personnel;
• a system of internal audit;
• a formal process for review of quality systems;
• a formal process for communication of quality systems to staff;
• a formal process for ensuring consistency of quality and standards across the auditing body;
• a formal process of periodic ‘shadow audits’ of each auditor by a senior / more experienced auditor within the auditing body to check competency and quality.
2.1.12 The auditing body has an effective internal audit system in place under the direct control of the auditing body’s management. Best practice could include regular peer review of the internal audit system.
2.1.13 The auditing body has an audit review process in place.
The audit review checks the integrity of the audit process and the correct completion of documentation.
In the unlikely event that any changes to the findings of an audit (i.e. changes, additions or removals of non‐compliances or observations) are made by a reviewer, these are signed off by the original auditor as well as the auditee. Notes of changes are kept by the auditing body and made available for inspection on request to organisations that have formal agreements or contractual arrangements with the auditing body in relation to the release of such information.
e. Record of findings and use of results
2.1.14 Full records of all audits are retained by the auditing body or deposited for safeguarding with a reliable external institution for a minimum duration of 5 years (as hard or digital copies), unless otherwise specified by data protection legislations. These records include the report, the checklist/auditing tools, auditor field notes and all information relating to non‐conformities and supporting evidence found on the day of the audit and on any follow‐up actions.
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2.1.15 The auditing body maintains a list of planned audits. This list is provided upon request to organisations that have formal agreements or contractual arrangements with the auditing body in relation to the release of such information.
2.1.16 The auditing body is prepared, upon request, to share any information related to the audit of a supplier or employment site, in accordance with the auditing body’s confidentiality policy, any formal agreement or contractual arrangement and its relevant legal obligations.
2.1.17 The auditing body will have an open approach to accepting shadow/witness assessments at the justifiable request of relevant and appropriate organisations, including but not limited to accreditation agencies, NGOs and trade unions, to evaluate the performance of the auditing body and its personnel within the terms of the applicable confidentiality rules.
2.2 Competence of personnel2.2.1 The auditing body employs personnel that demonstrate the required/relevant competences to fulfil the management, administrative and auditing functions relevant to their position/functions within the organisation.
2.2.2 The auditing body employs auditors and lead auditors familiar with the requirements as compiled in the GSCP reference requirements for auditors and lead auditors or its equivalent [see Appendix 1]. The auditors and lead auditors employed are trained to carry out audits on the subjects related to the GSCP Reference Code and Environmental Reference Requirements in addition to the codes of conducts specified by the buying companies for the suppliers.
2.2.3 The auditing body is able to demonstrate that individuals involved in technical audit reviews have a high level of experience and knowledge of, inter alia:
• the current version of the standard or code of conduct being applied;
• the current version of audit process/methodology of the audit in question;
• the current version of the audit reporting format of the audit in question;
• on‐site training on the audit process acquired by shadowing or witness auditing at least 5 audits of an experienced auditor/lead auditor;
• local laws, relevant standards and regulations;
• international standards and regulations, including the relevant International Labour Conventions and the UN Guiding Principles on Human Rights;
• human resource management, labour relations practices, collective agreements and social dialogue;
• existing relevant development projects taking place in the country of operation of the site or relating to the sector in which the site operates;
• good understanding of specific customer requirements;
• good understanding of the objective evidence needed in the audit report to identify and demonstrate any non‐compliances;
• writing skills in relevant language(s) (e.g the reviewer will need to have a good level to translate and review reports and CAP’s in English if relevant);
• appropriate experience prior to being nominated which includes, for technical audit reviewers, having successfully reviewed at least 10 audit reports (which is normally considered as a sufficient number) under the guidance of an experienced reviewer and signed off by a senior manager.
The auditing body is able to provide evidence of competency assessment of their reviewers.
2.2.4 The auditing body maintains up‐to‐date personnel records in accordance with data protection legislations, including relevant qualifications, training, experience, professional affiliations, and status, competence and any relevant consultancy services that may have been provided. This includes management and administrative personnel, in addition to those performing auditing activities.
2.2.5 When appointing a new employee or subcontractor whose duty is connected with auditing process, the auditing body requests a reference from a previous employer or organisation on behalf of which the auditor has conducted audits or undertaken audit review. This reference, which includes details of relevant experience, is fully reviewed by a senior member of the auditing body’s management and formally approved. Where appropriate, the auditing body undertakes searches of official data to verify the personal integrity of the new employee or subcontractor, in accordance with data protection legislation.
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2.3 Continuous professional development The auditing body ensures that all auditors, lead auditors and audit reviewers, including the personnel of any subcontractors, are provided with the resources to maintain their knowledge of existing requirements of relevant codes they are auditing against, next to requirements as specified in the GSCP Reference Code, or its equivalent, in the International Labour Conventions and ILO Labour Conventions and/or in the GSCP Reference Environmental Requirements, or its equivalent.
2.3.1 The auditing body ensures that all auditors and lead auditors involved in authorising the final report:
a. Continue to meet the requirements stated in the GSCP reference requirements for auditors and lead auditors or its equivalent [see Appendix 1].
b. Maintain their knowledge of relevant standards and schemes.
c. Have access to facilities and organisations that will enable them to familiarise themselves with national laws, relevant standards and regulations.
d. Have been assessed and trained to meet the GSCP requirements for auditors and lead auditors or its equivalent (reference appendix 1). Records of qualifications, experience, training and assessment are maintained; these records confirm the tasks each staff member has been approved to undertake.
2.3.2 The auditing body has in place an ongoing programme to ensure that staff are able to continue to develop their knowledge and technical skills, including clear conditions and procedures allowing auditors to advance to lead auditor status.
To this end, the auditing body ensures ongoing professional development for all auditors and lead auditors involved in authorising the audit report. This includes training on audit methodology and best practice, including the GSCP Reference tools for Audit Process and Methodology (Social and Environmental), building familiarity with international human rights and labour norms, country legislation, relevant social and/or environmental issues and industry practices, and training on human resource management principles and practices, action planning/advising improvements.
2.3.3 The auditing body ensures that personnel are given formal updates as appropriate and undergo collective development workshops at least annually to ensure that personnel are fully updated with information and that interpretative matters are discussed and clarified.
2.3.4 The auditing body ensures that all personnel are subject to a systematic review and assessment programme at least annually to ensure satisfactory performance. This review will include inter alia shadow assessments and report review.
2.4 Sub-contracting 2.4.1 If the auditing body sub‐contracts any work to another party, a legally enforceable agreement is entered into with the contractual partner and documented procedures for the qualification and monitoring of all subcontracted bodies should be in place.
2.4.2 The primary auditing body is accountable for the quality of the audit, the audit report and any recommendations made regardless of whether the audit was conducted by its own staff or by sub‐contractors, and they should continue to meet all the requirements specified within this Reference tool, the other applicable GSCP Reference tools, or equivalent applicable rules and guidelines.
Competence of Personnel
Continuous professional developm
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Sub-Contracting
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5. COMPLAINTSA complaint refers to a situation where any party, including employees, trade unions or other stakeholders, express a grievance or dissatisfaction with events or behaviour during the auditing process. This can relate to a specific action or service of the auditing body, violations of laws and/or administrative rules.
5.1 The auditing body has an independent and documented procedure to manage, resolve and record all complaints.
a. Complaints are any expressions of grievance or dissatisfaction with a service provided.
3. ALERTS AND SENSITIVE INFORMATION3.1 The auditing body has a procedure in place to report to the audit requestor and when required or otherwise applicable to an appropriate accreditation body or standard or code owner or client:
• any information or indications regarding abuse or harassment of workers or breach of the law at a site being audited where the auditor has been unable to verify the information5;
• any information regarding the abuse or harassment of workers or breach of the law at a site being audited where reporting the issue directly to management risks putting workers or other staff members in danger;
• any information regarding critical non‐compliances6;
• any attempt to bribe, coerce or threaten an auditor, audit reviewer or audit administrator.
The auditing body ensures that information is treated sensitively in accordance with its confidentiality policy.
3.2 Any auditor observations concerning disregard of or breach against safety arrangements or regulations, whether directly related to the audit substance or not, that could put workers or other staff members in serious and/or imminent danger, and where an intervention by competent authorities could be considered necessary to protect health and safety, should be reported by auditors to the auditing body, who should raise the alert with the audit requestor.
3.3 In the event that abuses of rights of workers are reported after the audit to auditors or the auditing body, the auditing body will report this information to the audit requestor7, and when required or otherwise applicable, to an appropriate accreditation body or standard or code owner.
4. APPEALSAn appeal refers to a situation where an auditee disagrees with the way the audit has been led and/or with some findings of the audit and communicates its points of disagreement/divergence to the auditing body and to the audit requestor. The appeal procedure provides the auditee with the right and formal process to follow in order to oppose any findings of an audit.
4.1 The auditing body has a documented procedure to receive, evaluate and make decisions on appeals by auditees.
4.2 Details of the auditing body’s appeal handling procedure are publicly accessible.
4.3 In the event of an appeal, the auditing body ensures that the staff engaged in the appeal handling process is different from those who carried out the audits and undertook the audit review.
4.4 In the event that an appeal process is not resolved and as a last resort, the auditing body has a procedure in place to refer it to an independent third party.
4.5 The auditing body ensures that the submission, investigation of and decision on appeals do not result in any discriminatory actions against the auditee or any other party.
5. Guidance on how to report such information as well as a reference template can be found in the GSCP Reference Alert Notification (Appendix 4 of the GSCP Reference tools on Audit Process and Methodology), on www.gscpnet.com.
6. Guidance on non‐compliances is to be found in section 4.6.1 “Non‐compliances, Observations and Good Practice Evaluation” of the GSCP Reference Audit process (GSCP Reference tools on Audit Process and Methodology), on www.gscpnet.com.
7. Guidance on how to report such information as well as a reference template can be found in the GSCP Reference Supplementary Audit Information (Appendix 7 of the GSCP Reference tools on Audit Process and Methodology), on www.gscpnet.com.
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6. FRAUD PREVENTION6.1 The auditing body has policies in place setting out the behaviour required of all staff involved in performing audits, reviewing audits and audit administration. This policy prohibits the acceptance of payments, samples, gifts or any other benefits.
6.2 All staff involved in performing audits, reviewing audits and audit administration, including subcontractors, receive training on this policy, and sign an agreement on an annual basis to indicate that they understand and abide by the policy.
6.3 The auditing body has a process in place to analyse the findings of auditors and identify anomalous results8.
6.4 The auditing body takes appropriate action to carry out a full investigation in the event of any allegations of fraud or attempted fraud involving an auditor or contracted staff involved with audit review or administration. The result of the investigation is made known to, and where appropriate acted upon by the auditing body’s senior management, which may include formal communication with the audit requestor, in accordance with any contractual or formal agreements.
8. Further guidance on how to identify anomalous results can be found in the GSCP Audit, Process and Methodology Reference tool and its appendices.
They can relate to:
/ a specific action or service of an auditing body;
/ violations of laws and/or administrative rules.
b. Complaints can be filed by individuals and/or organisations, such as audit requestor, auditor, supplier, worker, Trade Unions, NGOs or other interested parties.
Examples of complaints would be where there has been:
/ failure to provide a service at the agreed time or to the standard expected of the service;
/ expression of dissatisfaction in answering a query or responding to a request for contracted activities;
/ failure to follow the auditing body’s agreed policy, orders or procedures;
/ failure to take proper account of relevant matters in coming to a decision;
/ failure to involve and interview workers and their representatives discourteous or dishonest behaviour by a member of staff.
This may include also, but is not limited to fraud, bribery, and all issues relating to the behaviour of auditors and other contracted staff.
c. Every complaint requires an investigation and, if confirmed as true, appropriate follow‐up action.
5.2 The complaint procedure of the auditing body is transparent and publicly accessible. The procedure will be documented and a system will be in place to:
/ record;
/ evaluate;
/ decide on complaints;
/ ensure confidentiality of the complainant(s) and the subject of the complaint;
/ track and record any actions undertaken to resolve them;
/ follow up on any corrective actions which may be taken as a result.
5.3 Requests for clarification, further information, and/or timescales do not constitute a complaint. However, the auditing body has a documented procedure to manage any requests which require follow‐up and/or further action.
5.4 The auditing body ensures that the submission, investigation of and decision on complaints do not result in any discriminatory actions against any party involved in the complaint procedure.
5.5 In the event that a complaint is not resolved and as a last resort, the auditing body has a procedure in place to refer it to an independent third party.
5.6 The auditing body has a procedure in place for periodic analysis of complaints to identify systemic problems and develop appropriate solutions.
7. SUPPORT IN THE EVENT OF ANY EXTERNAL CHALLENGE
7.1 The auditing body undertakes to provide any necessary information and support that may be required by the audit requestor in the event of any claim, action, demand or
proceedings involving any employment site that it may have audited, in accordance with its confidentiality policy and relevant legal obligations.
INTR
OD
UC
TION
COR
E PRIN
CIPLES R
EQU
IREM
ENTS
ALER
TS A
PPEALS
COM
PLAIN
TS FR
AU
D PR
EVEN
TION
EXTER
NA
L CH
ALLEN
GE
APPEN
DIX 1
GLO
SSAR
Y – AU
DITO
R
COM
PETENCE
G
LOSSA
RY -
GEN
ERA
L
10_GLOBAL SOCIAL COMPLIANCE PROGRAMME
IntroductionThese requirements for the competence of auditors and lead auditors will ensure the relevant level of competency is established both for auditors and lead auditors and will enhance the professionalism of individuals carrying out the assessment of suppliers. It is envisaged the establishment
and collective acceptance of these competencies will help minimise any inconsistency between individual auditors and the audit results. This in turn will lead to increased confidence for the supplier and buyer alike.
ScopeThe auditor competence requirements relate to auditors and lead auditors who undertake audits within the scope of social compliance and environmental compliance.
In this document, the term auditor refers to a person with the competence to conduct an audit.
Lead auditor refers to the auditor of the audit team appointed as audit team leader and responsible for leading the audit team.
The Core auditor competences and prerequisite reference requirements (Table A) are complemented by Specific requirements for lead auditors (Table B) as well as a series of competence requirements to be satisfied by both Auditor and the Lead Auditor for social compliance (Table C) and environmental compliance (Table D).
The following tables specify the requirements for the competence of auditors and lead auditors in relation to social compliance and environmental compliance auditing.
Table A - Core auditor competence and prerequisite reference requirements (for social compliance assessment and environmental compliance assessment)
Table B - Specific lead auditor competence and prerequisite reference requirements (for social and environmental compliance assessment)
Table C - Specific auditor and lead auditor competence and prerequisite reference requirements-social compliance assessment
Table D - Specific auditor and lead auditor competence and prerequisite reference requirements - environmental compliance assessment
Note: In the event that an audit is conducted by a single auditor rather than an audit team, the auditor will have the same competence requirements as those defined for a lead auditor.
APPENDIX 1
Requirements for auditors and lead auditors
INTR
OD
UC
TIO
NCO
RE
PRIN
CIPL
ES
REQ
UIR
EMEN
TS
ALE
RTS
A
PPEA
LSCO
MPL
AIN
TS
FRA
UD
PR
EVEN
TIO
NEX
TER
NA
L CH
ALL
ENG
EA
PPEN
DIX
1
GLO
SSA
RY
– A
UD
ITO
R
COM
PETE
NCE
G
LOSS
AR
Y -
GEN
ERA
L
GLOBAL SOCIAL COMPLIANCE PROGRAMME_11
REFERENCE TOOL FOR AUDITING COMPETENCE - VERSION 2 / OCTOBER 2014
Tabl
e A
- Co
re a
udit
or c
ompe
tenc
e an
d pr
ereq
uisi
te re
fere
nce
requ
irem
ents
(f
or s
ocia
l and
env
iron
men
tal c
ompl
ianc
e as
sess
men
t)
COM
PETE
NCY
/ PR
EREQ
UIS
ITE
REQ
UIR
EMEN
T
Ethi
cal
• Th
e in
divi
dual
will
be
fair,
trut
hful
, unb
iase
d, s
ince
re, d
iscr
eet,
trus
twor
thy
and
hone
st.
• Th
e in
divi
dual
will
pos
sess
a h
igh
leve
l of i
nteg
rity,
par
ticul
arly
in re
latio
n to
brib
ery
and
corr
upt p
racti
ces.
Ope
n-m
inde
dTh
e in
divi
dual
will
be
open
‐min
ded,
reas
onab
le a
nd w
ill b
e w
illin
g to
con
side
r alte
rnati
ve id
eas
or p
oint
s of
vie
w.
Dip
lom
atic
The
indi
vidu
al w
ill b
e ta
ctful
in d
ealin
gs w
ith p
eopl
e, a
s ap
prop
riate
to a
chie
ve th
e au
dit o
bjec
tives
.
Obs
erva
ntTh
e in
divi
dual
will
be
fully
aw
are
of p
hysi
cal s
urro
undi
ngs,
peo
ple
and
activ
ities
thro
ugho
ut th
e en
tire
audi
t pro
cess
.
Perc
epti
veTh
e in
divi
dual
will
insti
nctiv
ely
be a
war
e of
and
be
able
to u
nder
stan
d si
tuati
ons.
Vers
atile
The
indi
vidu
al w
ill b
e ab
le to
adj
ust r
eadi
ly to
diff
eren
t situ
ation
s an
d to
effe
ctive
ly re
solv
e co
nflic
t and
arr
ive
at c
onse
nsus
agr
eem
ent
as fa
r as
poss
ible
.
Tena
ciou
sTh
e in
divi
dual
will
be
pers
iste
nt a
nd fo
cuss
ed in
thei
r app
roac
h to
ach
ieve
obj
ectiv
es.
Dec
isiv
eTh
e in
divi
dual
will
be
able
to re
ach
timel
y co
nclu
sion
s ba
sed
on lo
gica
l rea
soni
ng a
nd a
naly
sis,
and
in th
e ca
se o
f pos
sibl
e co
nflic
t,
be c
onfid
ent t
o m
anag
e an
d co
ntro
l dis
cuss
ions
. The
indi
vidu
al w
ill a
ssum
e th
e le
ader
ship
role
dur
ing
prob
lem
atica
l dis
cuss
ions
and
si
tuati
ons
in o
rder
to re
solv
e is
sues
.
Self-
relia
ntTh
e in
divi
dual
will
be
able
to a
ct e
ffecti
vely
and
func
tion
inde
pend
ently
dur
ing
audi
ts.
Ethi
cally
and
mor
ally
cou
rage
ous
The
indi
vidu
al w
ill a
ct p
rofe
ssio
nally
and
eth
ical
ly a
nd m
ake
deci
sion
s ev
en th
ough
thes
e ac
tions
and
dec
isio
ns m
ay re
sult
in
disa
gree
men
t, co
nfro
ntati
on o
r app
eal p
roce
edin
gs.
Prof
essi
onal
• Th
e in
divi
dual
will
be
cour
teou
s, c
onsc
ienti
ous,
dis
cree
t and
bus
ines
s lik
e in
thei
r app
roac
h to
aud
iting
. •
The
indi
vidu
al w
ill h
ave
the
abili
ty to
dea
l sen
sitiv
ely
with
peo
ple
from
diff
eren
t bac
kgro
unds
and
to m
ake
them
feel
at e
ase,
in o
rder
to
reso
lve
confl
ict w
ithou
t los
ing
com
posu
re.
• Th
e in
divi
dual
will
be
empa
theti
c, re
spec
tful
to o
ther
s an
d w
ill h
elp
to b
uild
trus
t dur
ing
and
after
the
audi
t.
• Th
e in
divi
dual
will
kee
p re
leva
nt in
form
ation
con
fiden
tial i
n ac
cord
ance
with
non
‐dis
clos
ure
or c
onfid
entia
lity
agre
emen
ts.
• Th
e in
divi
dual
will
com
mun
icat
e co
nfide
ntly
and
with
aut
horit
y to
sec
ure
agre
emen
t with
aud
itee
man
agem
ent.
• Th
e in
divi
dual
will
mai
ntai
n st
rict i
ndep
ende
nce
from
sel
f‐in
tere
st o
r per
sona
l bia
s.
Resp
ectf
ulTh
e in
divi
dual
will
act
resp
ectf
ully
, sho
w p
olite
ness
and
goo
d m
anne
rs.
Org
anis
ation
al s
kills
• Th
e in
divi
dual
will
effe
ctive
ly p
lan,
prio
ritise
and
adj
ust t
he a
ctivi
ties
to a
udite
e ne
eds
as fa
r as
poss
ible
, with
out a
dver
sely
affe
cting
th
e au
dit.
• Th
e in
divi
dual
will
hav
e go
od o
rgan
isati
onal
and
tim
e m
anag
emen
t ski
lls.
Logi
cal j
udge
men
tTh
e in
divi
dual
will
mak
e co
rrec
t dec
isio
ns b
ased
on
obje
ctive
and
ver
ifiab
le e
vide
nce.
…
INTR
OD
UC
TION
COR
E PRIN
CIPLES R
EQU
IREM
ENTS
ALER
TS A
PPEALS
COM
PLAIN
TS FR
AU
D PR
EVEN
TION
EXTER
NA
L CH
ALLEN
GE
APPEN
DIX 1
GLO
SSAR
Y – AU
DITO
R
COM
PETENCE
G
LOSSA
RY -
GEN
ERA
L
12_GLOBAL SOCIAL COMPLIANCE PROGRAMME
REFERENCE TOOL FOR AUDITING COMPETENCE - VERSION 2 / OCTOBER 2014 … A
udit
pri
ncip
les,
pro
cedu
res
an
d te
chni
ques
• Th
e in
divi
dual
will
app
ly a
udit
prin
cipl
es, p
roce
dure
s an
d te
chni
ques
ass
ocia
ted
with
man
agem
ent s
yste
ms
and
poss
ess
a de
taile
d kn
owle
dge
of c
ompl
ianc
e is
sues
com
mon
ly e
xper
ienc
ed w
ith s
uch
syst
ems
and
defin
ed in
any
cod
e or
sta
ndar
d au
dite
d ag
ains
t.•
The
indi
vidu
al w
ill p
rior
itise
and
focu
s on
matt
ers
of s
igni
fican
ce a
nd u
nder
stan
d th
e ap
prop
riat
enes
s an
d co
nseq
uenc
es o
f usi
ng
sam
plin
g te
chni
ques
for
audi
ting.
• Th
e in
divi
dual
will
be
able
to v
erify
the
accu
racy
of c
olle
cted
info
rmati
on a
nd b
e aw
are
of th
e si
gnifi
canc
e an
d ap
prop
riat
enes
s
of a
udit
evid
ence
to s
uppo
rt a
udit
findi
ngs
and
conc
lusi
ons.
• Th
e in
divi
dual
will
und
erst
and
and
asse
ss th
ose
fact
ors
that
can
affe
ct th
e re
liabi
lity
of th
e au
dit fi
ndin
gs a
nd c
oncl
usio
ns.
Man
agem
ent
syst
ems
an
d re
fere
nce
docu
men
ts•
The
indi
vidu
al w
ill h
ave
a de
taile
d kn
owle
dge
of m
anag
emen
t sys
tem
s st
anda
rds,
app
licab
le p
roce
dure
s or
oth
er m
anag
emen
t sy
stem
s do
cum
ents
use
d as
aud
it cr
iteri
a.•
The
indi
vidu
al w
ill h
ave
the
abili
ty to
app
ly m
anag
emen
t sys
tem
s pr
inci
ples
to d
iffer
ent o
rgan
isati
ons
and
to in
tera
ction
bet
wee
n co
mpo
nent
s of
the
man
agem
ent s
yste
m.
• Th
e in
divi
dual
will
und
erst
and
and
act u
pon
diffe
renc
es b
etw
een
and
the
prio
rity
of r
efer
ence
doc
umen
ts a
nd u
nder
stan
d th
e ne
ed to
app
ly s
peci
fic re
fere
nce
docu
men
ts to
diff
eren
t aud
it si
tuati
ons.
• Th
e in
divi
dual
will
hav
e kn
owle
dge
of in
form
ation
sys
tem
s an
d te
chno
logy
for
auth
oris
ation
, sec
urity
, dis
trib
ution
and
con
trol
of
docu
men
ts, d
ata
and
reco
rds.
Org
anis
ation
al s
itua
tion
s•
The
indi
vidu
al w
ill h
ave
know
ledg
e of
gen
eral
bus
ines
s pr
oces
ses
and
will
und
erst
and
the
wor
king
s of
org
anis
ation
s in
rela
tion
to
size
, str
uctu
re, f
uncti
on a
nd re
latio
nshi
ps.
• Th
e in
divi
dual
will
hav
e kn
owle
dge
of s
peci
fic fu
nctio
ns w
ith p
artic
ular
refe
renc
e to
Hum
an R
esou
rces
man
agem
ent,
pay
roll
syst
ems,
pro
ducti
vity
sys
tem
s, u
nion
rela
tions
hips
, col
lecti
ve b
arga
inin
g pr
oces
ses,
rele
vant
col
lecti
ve a
gree
men
ts, o
ther
wor
ker
repr
esen
tatio
n an
d w
orke
r gr
ieva
nce
proc
edur
es.
• Th
e in
divi
dual
will
und
erst
and
the
soci
al, e
cono
mic
and
cul
tura
l rel
ation
ship
s at
wor
kpla
ces
and
in c
omm
uniti
es.
App
licab
le la
ws,
regu
lati
ons
an
d ot
her
requ
irem
ents
rele
vant
to
the
disc
iplin
e
The
indi
vidu
al w
ill h
ave
deta
iled
know
ledg
e of
nati
onal
and
loca
l law
s, In
tern
ation
al H
uman
Rig
hts
and
Labo
ur S
tand
ards
and
co
llecti
ve a
gree
men
ts th
at a
pply
to th
e or
gani
satio
n be
ing
audi
ted,
with
par
ticul
ar re
fere
nce
to o
ne o
f the
are
as li
sted
und
er e
ither
so
cial
com
plia
nce
or e
nviro
nmen
tal c
ompl
ianc
e, d
epen
ding
on
the
audi
t’s s
cope
:
1. S
ocia
l Com
plia
nce
Ass
essm
ent:
/
empl
oym
ent l
aw a
nd a
pplic
able
col
lecti
ve a
gree
men
ts re
late
d to
wag
es, b
enefi
ts, h
ours
of w
orki
ng, r
emun
erati
on c
odes
of
pra
ctice
and
sta
ndar
ds, h
olid
ays
and
empl
oym
ent t
erm
inati
on c
odes
and
sta
ndar
ds, s
ubco
ntra
cting
and
hom
e w
orki
ng;
/ ch
ild la
bour
;/
forc
ed la
bour
;/
hara
ssm
ent,
dis
crim
inati
on a
nd a
buse
; /
age
and
wor
king
rest
ricti
ons;
/ fr
eedo
m o
f mov
emen
t;/
free
dom
of a
ssoc
iatio
n;/
righ
t to
colle
ctive
bar
gain
ing;
/ pr
egna
ncy
and
mat
erni
ty c
odes
and
sta
ndar
ds;
/ th
e in
divi
dual
will
hav
e de
taile
d kn
owle
dge
of in
tern
ation
al tr
eatie
s an
d co
nven
tions
, with
par
ticul
ar re
fere
nce
to IL
O
Conv
entio
ns a
nd R
ecom
men
datio
ns a
nd In
tern
ation
al H
uman
Rig
hts
Conv
entio
ns a
nd tr
eatie
s, in
clud
ing
the
UN
Dec
lara
tion
of H
uman
Rig
hts
and
Gui
ding
Pri
ncip
les
on B
usin
ess
and
Hum
an R
ight
s;
/ th
e in
divi
dual
will
hav
e de
taile
d kn
owle
dge
of e
xisti
ng re
leva
nt d
evel
opm
ent p
roje
cts
invo
lvin
g th
e si
te, s
ecto
r an
d/or
cou
ntry
of
ope
ratio
ns;
/ th
e in
divi
dual
will
hav
e de
taile
d kn
owle
dge
of s
peci
fic re
quire
men
ts in
rela
tion
to s
peci
fic c
usto
mer
con
trac
tual
requ
irem
ents
;/
the
indi
vidu
al w
ill h
ave
deta
iled
know
ledg
e of
the
spec
ific
code
or
stan
dard
aga
inst
whi
ch a
n au
dit i
s un
dert
aken
;/
heal
th a
nd s
afet
y na
tiona
l and
loca
l law
s th
at a
pply
to th
e or
gani
satio
n be
ing
audi
ted;
/ th
e in
divi
dual
will
hav
e kn
owle
dge
of in
tern
ation
al tr
eatie
s an
d co
nven
tions
, with
par
ticul
ar re
fere
nce
to IL
O C
onve
ntion
s an
d Re
com
men
datio
ns re
latin
g to
Hea
lth a
nd S
afet
y.
2. E
nvir
onm
enta
l Com
plia
nce
Ass
essm
ent:
/ th
e in
divi
dual
will
hav
e a
deta
iled
know
ledg
e of
nati
onal
and
loca
l law
s th
at a
pply
to th
e or
gani
satio
n be
ing
audi
ted,
with
pa
rticu
lar r
efer
ence
to E
nviro
nmen
tal l
aw;
/ th
e in
divi
dual
will
hav
e a
deta
iled
know
ledg
e of
spe
cific
requ
irem
ents
in re
latio
n to
spe
cific
cus
tom
er c
ontr
actu
al re
quire
men
ts;
/ th
e in
divi
dual
will
hav
e a
deta
iled
know
ledg
e of
the
spec
ific
code
or
stan
dard
aga
inst
whi
ch a
n au
dit i
s un
dert
aken
.
Read
ing
The
indi
vidu
al w
ill u
nder
stan
d an
d in
terp
ret w
ritt
en m
ater
ial w
ith p
artic
ular
refe
renc
e to
pay
roll,
em
ploy
men
t rec
ords
and
fact
ory
reco
rds.
Wri
ting
• Th
e in
divi
dual
will
hav
e go
od w
ritt
en c
omm
unic
ation
ski
lls.
• Th
e in
divi
dual
will
pro
duce
wri
tten
doc
umen
ts th
at c
an b
e un
ders
tood
by
the
inte
nded
aud
ienc
e.•
The
indi
vidu
al w
ill p
rodu
ce c
lear
and
acc
urat
e re
port
s on
aud
it fin
ding
s an
d cl
earl
y ar
ticul
ate
thes
e in
rela
tion
to le
gal r
equi
re-
men
ts a
nd re
leva
nt c
odes
.
List
enin
g•
The
indi
vidu
al w
ill u
nder
stan
d an
d in
terp
ret v
erba
l mat
eria
l.•
The
indi
vidu
al w
ill u
nder
stan
d an
d in
terp
ret n
on v
erba
l com
mun
icati
on, s
uch
as g
estu
res,
and
per
sona
l exp
ress
ion.
Num
erac
yTh
e in
divi
dual
will
und
erst
and
and
inte
rpre
t num
ber
syst
ems
and
thei
r si
gnifi
canc
e.
Ora
l pre
sent
ation
• Th
e in
divi
dual
will
hav
e go
od o
ral c
omm
unic
ation
ski
lls, w
hich
is a
ppro
pria
te a
nd m
akes
him
/her
und
erst
ood
by th
e in
tend
ed
audi
ence
.•
The
indi
vidu
al w
ill p
rovi
de c
lear
and
acc
urat
e or
al re
pres
enta
tion
on a
udit
findi
ngs
at c
losi
ng m
eetin
gs a
nd c
lear
ly a
rticu
late
thes
e in
rela
tion
to le
gal r
equi
rem
ents
and
rele
vant
cod
es.
Inte
rvie
win
g•
The
indi
vidu
al w
ill b
e ex
peri
ence
d in
diff
eren
t typ
es o
f int
ervi
ewin
g te
chni
ques
.•
The
indi
vidu
al w
ill u
nder
stan
d th
e pr
inci
ples
of s
ampl
ing
tech
niqu
es w
ith re
spec
t to
grou
p or
indi
vidu
al in
terv
iew
s an
d cu
ltura
l co
nsid
erati
ons.
•
The
indi
vidu
al w
ill h
ave
the
abili
ty to
inte
rvie
w p
erso
nnel
with
out c
ompr
omis
ing
the
sour
ce o
f inf
orm
ation
.•
The
indi
vidu
al w
ill d
eal d
iscr
eetly
with
per
sonn
el w
ho m
ay fe
el c
ompr
omis
ed o
r fe
el u
ncom
fort
able
bei
ng in
terv
iew
ed.
Faci
litati
ng m
eeti
ngs
The
indi
vidu
al w
ill e
ffecti
vely
con
trol
and
man
age
mee
tings
dur
ing
the
audi
t.
Lang
uage
• Th
e in
divi
dual
will
be
a flu
ent s
peak
er a
nd re
ader
of t
he la
ngua
ge(s
) use
d by
man
ager
s, a
dmin
istr
ator
s an
d w
orke
rs o
f the
or
gani
satio
n be
ing
audi
ted.
•
Und
er c
ircum
stan
ces
whe
re th
e in
divi
dual
’s li
ngui
stic
skill
s ar
e lim
ited
or w
here
sev
eral
lang
uage
s ar
e us
ed a
t an
wor
kpla
ce,
the
indi
vidu
al w
ill c
omm
unic
ate
effec
tivel
y th
roug
h an
inte
rpre
ter.
Tech
nica
l lan
guag
eTh
e au
dito
rs w
ill h
ave
know
ledg
e of
the
tech
nica
l lan
guag
e em
ploy
ed o
nsite
, dep
endi
ng o
n its
indu
stry
sec
tor.
Frau
d de
tecti
onTh
e in
divi
dual
will
und
erst
and
and
has
the
skill
s to
det
ect c
omm
only
use
d m
etho
ds o
f doc
umen
t man
ipul
ation
, fra
udul
ent a
ction
s an
d fr
audu
lent
pra
ctice
s.
…
INTR
OD
UC
TIO
NCO
RE
PRIN
CIPL
ES
REQ
UIR
EMEN
TS
ALE
RTS
A
PPEA
LSCO
MPL
AIN
TS
FRA
UD
PR
EVEN
TIO
NEX
TER
NA
L CH
ALL
ENG
EG
LOSS
AR
Y –
AU
DIT
OR
CO
MPE
TEN
CE
G
LOSS
AR
Y -
GEN
ERA
LA
PPEN
DIX
1
GLOBAL SOCIAL COMPLIANCE PROGRAMME_13
REFERENCE TOOL FOR AUDITING COMPETENCE - VERSION 2 / OCTOBER 2014
…Aud
it p
rinc
iple
s, p
roce
dure
s
and
tech
niqu
es•
The
indi
vidu
al w
ill a
pply
aud
it pr
inci
ples
, pro
cedu
res
and
tech
niqu
es a
ssoc
iate
d w
ith m
anag
emen
t sys
tem
s an
d po
sses
s a
deta
iled
know
ledg
e of
com
plia
nce
issu
es c
omm
only
exp
erie
nced
with
suc
h sy
stem
s an
d de
fined
in a
ny c
ode
or s
tand
ard
audi
ted
agai
nst.
• Th
e in
divi
dual
will
pri
oriti
se a
nd fo
cus
on m
atter
s of
sig
nific
ance
and
und
erst
and
the
appr
opri
aten
ess
and
cons
eque
nces
of u
sing
sa
mpl
ing
tech
niqu
es fo
r au
ditin
g.•
The
indi
vidu
al w
ill b
e ab
le to
ver
ify th
e ac
cura
cy o
f col
lect
ed in
form
ation
and
be
awar
e of
the
sign
ifica
nce
and
appr
opri
aten
ess
of
aud
it ev
iden
ce to
sup
port
aud
it fin
ding
s an
d co
nclu
sion
s.•
The
indi
vidu
al w
ill u
nder
stan
d an
d as
sess
thos
e fa
ctor
s th
at c
an a
ffect
the
relia
bilit
y of
the
audi
t find
ings
and
con
clus
ions
.
Man
agem
ent
syst
ems
an
d re
fere
nce
docu
men
ts•
The
indi
vidu
al w
ill h
ave
a de
taile
d kn
owle
dge
of m
anag
emen
t sys
tem
s st
anda
rds,
app
licab
le p
roce
dure
s or
oth
er m
anag
emen
t sy
stem
s do
cum
ents
use
d as
aud
it cr
iteri
a.•
The
indi
vidu
al w
ill h
ave
the
abili
ty to
app
ly m
anag
emen
t sys
tem
s pr
inci
ples
to d
iffer
ent o
rgan
isati
ons
and
to in
tera
ction
bet
wee
n co
mpo
nent
s of
the
man
agem
ent s
yste
m.
• Th
e in
divi
dual
will
und
erst
and
and
act u
pon
diffe
renc
es b
etw
een
and
the
prio
rity
of r
efer
ence
doc
umen
ts a
nd u
nder
stan
d th
e ne
ed to
app
ly s
peci
fic re
fere
nce
docu
men
ts to
diff
eren
t aud
it si
tuati
ons.
• Th
e in
divi
dual
will
hav
e kn
owle
dge
of in
form
ation
sys
tem
s an
d te
chno
logy
for
auth
oris
ation
, sec
urity
, dis
trib
ution
and
con
trol
of
docu
men
ts, d
ata
and
reco
rds.
Org
anis
ation
al s
itua
tion
s•
The
indi
vidu
al w
ill h
ave
know
ledg
e of
gen
eral
bus
ines
s pr
oces
ses
and
will
und
erst
and
the
wor
king
s of
org
anis
ation
s in
rela
tion
to
size
, str
uctu
re, f
uncti
on a
nd re
latio
nshi
ps.
• Th
e in
divi
dual
will
hav
e kn
owle
dge
of s
peci
fic fu
nctio
ns w
ith p
artic
ular
refe
renc
e to
Hum
an R
esou
rces
man
agem
ent,
pay
roll
syst
ems,
pro
ducti
vity
sys
tem
s, u
nion
rela
tions
hips
, col
lecti
ve b
arga
inin
g pr
oces
ses,
rele
vant
col
lecti
ve a
gree
men
ts, o
ther
wor
ker
repr
esen
tatio
n an
d w
orke
r gr
ieva
nce
proc
edur
es.
• Th
e in
divi
dual
will
und
erst
and
the
soci
al, e
cono
mic
and
cul
tura
l rel
ation
ship
s at
wor
kpla
ces
and
in c
omm
uniti
es.
App
licab
le la
ws,
regu
lati
ons
an
d ot
her
requ
irem
ents
rele
vant
to
the
disc
iplin
e
The
indi
vidu
al w
ill h
ave
deta
iled
know
ledg
e of
nati
onal
and
loca
l law
s, In
tern
ation
al H
uman
Rig
hts
and
Labo
ur S
tand
ards
and
co
llecti
ve a
gree
men
ts th
at a
pply
to th
e or
gani
satio
n be
ing
audi
ted,
with
par
ticul
ar re
fere
nce
to o
ne o
f the
are
as li
sted
und
er e
ither
so
cial
com
plia
nce
or e
nviro
nmen
tal c
ompl
ianc
e, d
epen
ding
on
the
audi
t’s s
cope
:
1. S
ocia
l Com
plia
nce
Ass
essm
ent:
/
empl
oym
ent l
aw a
nd a
pplic
able
col
lecti
ve a
gree
men
ts re
late
d to
wag
es, b
enefi
ts, h
ours
of w
orki
ng, r
emun
erati
on c
odes
of
pra
ctice
and
sta
ndar
ds, h
olid
ays
and
empl
oym
ent t
erm
inati
on c
odes
and
sta
ndar
ds, s
ubco
ntra
cting
and
hom
e w
orki
ng;
/ ch
ild la
bour
;/
forc
ed la
bour
;/
hara
ssm
ent,
dis
crim
inati
on a
nd a
buse
; /
age
and
wor
king
rest
ricti
ons;
/ fr
eedo
m o
f mov
emen
t;/
free
dom
of a
ssoc
iatio
n;/
righ
t to
colle
ctive
bar
gain
ing;
/ pr
egna
ncy
and
mat
erni
ty c
odes
and
sta
ndar
ds;
/ th
e in
divi
dual
will
hav
e de
taile
d kn
owle
dge
of in
tern
ation
al tr
eatie
s an
d co
nven
tions
, with
par
ticul
ar re
fere
nce
to IL
O
Conv
entio
ns a
nd R
ecom
men
datio
ns a
nd In
tern
ation
al H
uman
Rig
hts
Conv
entio
ns a
nd tr
eatie
s, in
clud
ing
the
UN
Dec
lara
tion
of H
uman
Rig
hts
and
Gui
ding
Pri
ncip
les
on B
usin
ess
and
Hum
an R
ight
s;
/ th
e in
divi
dual
will
hav
e de
taile
d kn
owle
dge
of e
xisti
ng re
leva
nt d
evel
opm
ent p
roje
cts
invo
lvin
g th
e si
te, s
ecto
r an
d/or
cou
ntry
of
ope
ratio
ns;
/ th
e in
divi
dual
will
hav
e de
taile
d kn
owle
dge
of s
peci
fic re
quire
men
ts in
rela
tion
to s
peci
fic c
usto
mer
con
trac
tual
requ
irem
ents
;/
the
indi
vidu
al w
ill h
ave
deta
iled
know
ledg
e of
the
spec
ific
code
or
stan
dard
aga
inst
whi
ch a
n au
dit i
s un
dert
aken
;/
heal
th a
nd s
afet
y na
tiona
l and
loca
l law
s th
at a
pply
to th
e or
gani
satio
n be
ing
audi
ted;
/ th
e in
divi
dual
will
hav
e kn
owle
dge
of in
tern
ation
al tr
eatie
s an
d co
nven
tions
, with
par
ticul
ar re
fere
nce
to IL
O C
onve
ntion
s an
d Re
com
men
datio
ns re
latin
g to
Hea
lth a
nd S
afet
y.
2. E
nvir
onm
enta
l Com
plia
nce
Ass
essm
ent:
/ th
e in
divi
dual
will
hav
e a
deta
iled
know
ledg
e of
nati
onal
and
loca
l law
s th
at a
pply
to th
e or
gani
satio
n be
ing
audi
ted,
with
pa
rticu
lar r
efer
ence
to E
nviro
nmen
tal l
aw;
/ th
e in
divi
dual
will
hav
e a
deta
iled
know
ledg
e of
spe
cific
requ
irem
ents
in re
latio
n to
spe
cific
cus
tom
er c
ontr
actu
al re
quire
men
ts;
/ th
e in
divi
dual
will
hav
e a
deta
iled
know
ledg
e of
the
spec
ific
code
or
stan
dard
aga
inst
whi
ch a
n au
dit i
s un
dert
aken
.
Read
ing
The
indi
vidu
al w
ill u
nder
stan
d an
d in
terp
ret w
ritt
en m
ater
ial w
ith p
artic
ular
refe
renc
e to
pay
roll,
em
ploy
men
t rec
ords
and
fact
ory
reco
rds.
Wri
ting
• Th
e in
divi
dual
will
hav
e go
od w
ritt
en c
omm
unic
ation
ski
lls.
• Th
e in
divi
dual
will
pro
duce
wri
tten
doc
umen
ts th
at c
an b
e un
ders
tood
by
the
inte
nded
aud
ienc
e.•
The
indi
vidu
al w
ill p
rodu
ce c
lear
and
acc
urat
e re
port
s on
aud
it fin
ding
s an
d cl
earl
y ar
ticul
ate
thes
e in
rela
tion
to le
gal r
equi
re-
men
ts a
nd re
leva
nt c
odes
.
List
enin
g•
The
indi
vidu
al w
ill u
nder
stan
d an
d in
terp
ret v
erba
l mat
eria
l.•
The
indi
vidu
al w
ill u
nder
stan
d an
d in
terp
ret n
on v
erba
l com
mun
icati
on, s
uch
as g
estu
res,
and
per
sona
l exp
ress
ion.
Num
erac
yTh
e in
divi
dual
will
und
erst
and
and
inte
rpre
t num
ber
syst
ems
and
thei
r si
gnifi
canc
e.
Ora
l pre
sent
ation
• Th
e in
divi
dual
will
hav
e go
od o
ral c
omm
unic
ation
ski
lls, w
hich
is a
ppro
pria
te a
nd m
akes
him
/her
und
erst
ood
by th
e in
tend
ed
audi
ence
.•
The
indi
vidu
al w
ill p
rovi
de c
lear
and
acc
urat
e or
al re
pres
enta
tion
on a
udit
findi
ngs
at c
losi
ng m
eetin
gs a
nd c
lear
ly a
rticu
late
thes
e in
rela
tion
to le
gal r
equi
rem
ents
and
rele
vant
cod
es.
Inte
rvie
win
g•
The
indi
vidu
al w
ill b
e ex
peri
ence
d in
diff
eren
t typ
es o
f int
ervi
ewin
g te
chni
ques
.•
The
indi
vidu
al w
ill u
nder
stan
d th
e pr
inci
ples
of s
ampl
ing
tech
niqu
es w
ith re
spec
t to
grou
p or
indi
vidu
al in
terv
iew
s an
d cu
ltura
l co
nsid
erati
ons.
•
The
indi
vidu
al w
ill h
ave
the
abili
ty to
inte
rvie
w p
erso
nnel
with
out c
ompr
omis
ing
the
sour
ce o
f inf
orm
ation
.•
The
indi
vidu
al w
ill d
eal d
iscr
eetly
with
per
sonn
el w
ho m
ay fe
el c
ompr
omis
ed o
r fe
el u
ncom
fort
able
bei
ng in
terv
iew
ed.
Faci
litati
ng m
eeti
ngs
The
indi
vidu
al w
ill e
ffecti
vely
con
trol
and
man
age
mee
tings
dur
ing
the
audi
t.
Lang
uage
• Th
e in
divi
dual
will
be
a flu
ent s
peak
er a
nd re
ader
of t
he la
ngua
ge(s
) use
d by
man
ager
s, a
dmin
istr
ator
s an
d w
orke
rs o
f the
or
gani
satio
n be
ing
audi
ted.
•
Und
er c
ircum
stan
ces
whe
re th
e in
divi
dual
’s li
ngui
stic
skill
s ar
e lim
ited
or w
here
sev
eral
lang
uage
s ar
e us
ed a
t an
wor
kpla
ce,
the
indi
vidu
al w
ill c
omm
unic
ate
effec
tivel
y th
roug
h an
inte
rpre
ter.
Tech
nica
l lan
guag
eTh
e au
dito
rs w
ill h
ave
know
ledg
e of
the
tech
nica
l lan
guag
e em
ploy
ed o
nsite
, dep
endi
ng o
n its
indu
stry
sec
tor.
Frau
d de
tecti
onTh
e in
divi
dual
will
und
erst
and
and
has
the
skill
s to
det
ect c
omm
only
use
d m
etho
ds o
f doc
umen
t man
ipul
ation
, fra
udul
ent a
ction
s an
d fr
audu
lent
pra
ctice
s.
…
INTR
OD
UC
TION
COR
E PRIN
CIPLES R
EQU
IREM
ENTS
ALER
TS A
PPEALS
COM
PLAIN
TS FR
AU
D PR
EVEN
TION
EXTER
NA
L CH
ALLEN
GE
GLO
SSAR
Y – AU
DITO
R
COM
PETENCE
G
LOSSA
RY -
GEN
ERA
LA
PPEND
IX 1
14_GLOBAL SOCIAL COMPLIANCE PROGRAMME
REFERENCE TOOL FOR AUDITING COMPETENCE - VERSION 2 / OCTOBER 2014 … A
ction
pla
nnin
g/ad
vice
The
indi
vidu
al w
ill h
ave
the
capa
bilit
y to
adv
ise
on w
ays
to e
ffecti
vely
reso
lve
non‐
conf
orm
ities
in a
pra
ctica
l way
that
mee
ts
the
requ
irem
ents
of r
elev
ant s
tand
ards
whe
n ap
prop
riat
e an
d w
ithin
the
scop
e of
cus
tom
ers
expe
ctati
ons9 .
Det
ecti
on s
kills
• Th
e in
divi
dual
will
hav
e kn
owle
dge
and
inve
stiga
tive
skill
s to
det
ect n
on‐c
onfo
rmiti
es w
hich
may
hav
e be
en s
ubje
ct to
m
anip
ulati
ve p
racti
ces
by th
e au
dite
e or
any
oth
er s
ourc
es to
pre
vent
det
ectio
n.•
The
indi
vidu
al w
ill h
ave
the
inve
stiga
tive
skill
s to
det
erm
ine
the
auth
entic
ity o
f inf
orm
ation
and
to v
erify
pos
sibl
e al
lega
tions
m
ade
by o
ther
sou
rces
.
Ana
lyti
cal s
kills
The
indi
vidu
al w
ill e
ffecti
vely
and
sys
tem
atica
lly a
sses
s si
tuati
ons
and
info
rmati
on to
mak
e in
form
ed d
ecis
ions
on
obje
ctive
an
d ve
rifia
ble
evid
ence
.
Inte
rper
sona
l ski
lls•
The
indi
vidu
al w
ill h
ave
skill
s to
ens
ure
effec
tive
com
mun
icati
on b
etw
een
them
selv
es a
nd o
ther
peo
ple.
• Th
e in
divi
dual
will
hav
e go
od p
eopl
e m
anag
emen
t ski
lls.
• Th
e in
divi
dual
will
hav
e go
od c
omm
unic
ation
ski
lls in
rela
tion
to a
situ
ation
whi
ch w
arra
nts
care
ful i
nfor
mati
on g
athe
ring
suc
h as
is
sues
rela
ting
to g
ende
r, ra
ce, c
ultu
re, p
ossi
ble
disc
rim
inati
on a
nd w
orke
r/m
anag
emen
t dis
pute
.
Educ
ation
The
indi
vidu
al w
ill h
ave
succ
essf
ully
com
plet
ed e
duca
tion
to d
egre
e le
vel o
r de
mon
stra
te e
quiv
alen
t exp
erie
nce
to c
ompl
y w
ith
the
pers
onal
ski
lls re
quire
men
ts o
f thi
s do
cum
ent,
i.e.
read
ing,
wri
ting,
num
erac
y an
d la
ngua
ge.
Wor
k ex
peri
ence
Th
e in
divi
dual
will
hav
e in
dust
rial
and
wor
king
life
exp
erie
nce
rele
vant
to th
e bu
sine
ss a
nd w
orkp
lace
bei
ng a
udite
d.
Aud
itor
trai
ning
• Th
e in
divi
dual
will
hav
e un
dert
aken
and
suc
cess
fully
com
plet
ed a
cou
rse
or c
ours
es in
rela
tion
to s
peci
fic s
tand
ards
, cod
es
or c
onve
ntion
s.•
The
indi
vidu
al w
ill h
ave
unde
rtak
en a
nd s
ucce
ssfu
lly c
ompl
eted
cou
rses
whi
ch im
part
kno
wle
dge
of e
ffecti
ve a
uditi
ng s
kills
/ m
etho
dolo
gy a
nd o
ther
ski
lls e
.g. i
nves
tigati
ve a
nd a
naly
tical
ski
lls.
•
The
indi
vidu
al w
ill u
nder
take
add
ition
al tr
aini
ng in
the
even
t tha
t the
re is
a c
hang
e to
legi
slati
on, s
peci
fic s
tand
ards
, cod
es
or c
onve
ntion
s.
Aud
it e
xper
ienc
e (a
udit
or)
• Th
e in
divi
dual
will
initi
ally
hav
e co
mpl
eted
a m
inim
um o
f 25
days
of o
nsite
aud
its (e
ither
for
soci
al c
ompl
ianc
e or
env
ironm
enta
l co
mpl
ianc
e ) u
nder
the
dire
ction
and
gui
danc
e of
a c
ompe
tent
lead
aud
itor.
• Th
e in
divi
dual
will
hav
e un
dert
aken
at l
east
two
satis
fact
ory
audi
ts fo
rmal
ly a
sses
sed
by a
com
pete
nt le
ad a
udito
r.
9. T
he e
xpec
ted
role
of a
n au
dito
r and
the
exte
nt to
whi
ch h
e or
she
will
be
aske
d to
adv
ise
the
supp
liers
on
how
to m
eet r
equi
rem
ents
will
dep
end
on th
e ar
rang
emen
ts b
etw
een
the
audi
tor a
nd th
e au
dit r
eque
stor
.
INTR
OD
UC
TIO
NCO
RE
PRIN
CIPL
ES
REQ
UIR
EMEN
TS
ALE
RTS
A
PPEA
LSCO
MPL
AIN
TS
FRA
UD
PR
EVEN
TIO
NEX
TER
NA
L CH
ALL
ENG
EG
LOSS
AR
Y –
AU
DIT
OR
CO
MPE
TEN
CE
G
LOSS
AR
Y -
GEN
ERA
LA
PPEN
DIX
1
GLOBAL SOCIAL COMPLIANCE PROGRAMME_15
REFERENCE TOOL FOR AUDITING COMPETENCE - VERSION 2 / OCTOBER 2014
Acti
on p
lann
ing/
advi
ceTh
e in
divi
dual
will
hav
e th
e ca
pabi
lity
to a
dvis
e on
way
s to
effe
ctive
ly re
solv
e no
n‐co
nfor
miti
es in
a p
racti
cal w
ay th
at m
eets
th
e re
quire
men
ts o
f rel
evan
t sta
ndar
ds w
hen
appr
opri
ate
and
with
in th
e sc
ope
of c
usto
mer
s ex
pect
ation
s9 .
Det
ecti
on s
kills
• Th
e in
divi
dual
will
hav
e kn
owle
dge
and
inve
stiga
tive
skill
s to
det
ect n
on‐c
onfo
rmiti
es w
hich
may
hav
e be
en s
ubje
ct to
m
anip
ulati
ve p
racti
ces
by th
e au
dite
e or
any
oth
er s
ourc
es to
pre
vent
det
ectio
n.•
The
indi
vidu
al w
ill h
ave
the
inve
stiga
tive
skill
s to
det
erm
ine
the
auth
entic
ity o
f inf
orm
ation
and
to v
erify
pos
sibl
e al
lega
tions
m
ade
by o
ther
sou
rces
.
Ana
lyti
cal s
kills
The
indi
vidu
al w
ill e
ffecti
vely
and
sys
tem
atica
lly a
sses
s si
tuati
ons
and
info
rmati
on to
mak
e in
form
ed d
ecis
ions
on
obje
ctive
an
d ve
rifia
ble
evid
ence
.
Inte
rper
sona
l ski
lls•
The
indi
vidu
al w
ill h
ave
skill
s to
ens
ure
effec
tive
com
mun
icati
on b
etw
een
them
selv
es a
nd o
ther
peo
ple.
• Th
e in
divi
dual
will
hav
e go
od p
eopl
e m
anag
emen
t ski
lls.
• Th
e in
divi
dual
will
hav
e go
od c
omm
unic
ation
ski
lls in
rela
tion
to a
situ
ation
whi
ch w
arra
nts
care
ful i
nfor
mati
on g
athe
ring
suc
h as
is
sues
rela
ting
to g
ende
r, ra
ce, c
ultu
re, p
ossi
ble
disc
rim
inati
on a
nd w
orke
r/m
anag
emen
t dis
pute
.
Educ
ation
The
indi
vidu
al w
ill h
ave
succ
essf
ully
com
plet
ed e
duca
tion
to d
egre
e le
vel o
r de
mon
stra
te e
quiv
alen
t exp
erie
nce
to c
ompl
y w
ith
the
pers
onal
ski
lls re
quire
men
ts o
f thi
s do
cum
ent,
i.e.
read
ing,
wri
ting,
num
erac
y an
d la
ngua
ge.
Wor
k ex
peri
ence
Th
e in
divi
dual
will
hav
e in
dust
rial
and
wor
king
life
exp
erie
nce
rele
vant
to th
e bu
sine
ss a
nd w
orkp
lace
bei
ng a
udite
d.
Aud
itor
trai
ning
• Th
e in
divi
dual
will
hav
e un
dert
aken
and
suc
cess
fully
com
plet
ed a
cou
rse
or c
ours
es in
rela
tion
to s
peci
fic s
tand
ards
, cod
es
or c
onve
ntion
s.•
The
indi
vidu
al w
ill h
ave
unde
rtak
en a
nd s
ucce
ssfu
lly c
ompl
eted
cou
rses
whi
ch im
part
kno
wle
dge
of e
ffecti
ve a
uditi
ng s
kills
/ m
etho
dolo
gy a
nd o
ther
ski
lls e
.g. i
nves
tigati
ve a
nd a
naly
tical
ski
lls.
•
The
indi
vidu
al w
ill u
nder
take
add
ition
al tr
aini
ng in
the
even
t tha
t the
re is
a c
hang
e to
legi
slati
on, s
peci
fic s
tand
ards
, cod
es
or c
onve
ntion
s.
Aud
it e
xper
ienc
e (a
udit
or)
• Th
e in
divi
dual
will
initi
ally
hav
e co
mpl
eted
a m
inim
um o
f 25
days
of o
nsite
aud
its (e
ither
for
soci
al c
ompl
ianc
e or
env
ironm
enta
l co
mpl
ianc
e ) u
nder
the
dire
ction
and
gui
danc
e of
a c
ompe
tent
lead
aud
itor.
• Th
e in
divi
dual
will
hav
e un
dert
aken
at l
east
two
satis
fact
ory
audi
ts fo
rmal
ly a
sses
sed
by a
com
pete
nt le
ad a
udito
r.
Tabl
e B
- Spe
cific
lead
aud
itor
com
pete
nce
and
prer
equi
site
refe
renc
e re
quir
emen
ts
(for
soc
ial a
nd e
nvir
onm
enta
l com
plia
nce
asse
ssm
ent)
In
add
ition
to th
e re
quire
men
ts o
f tab
le A
, lea
d au
dito
rs s
hall
poss
ess
the
follo
win
g co
mpe
tenc
ies.
COM
PETE
NCY
/ PR
EREQ
UIS
ITE
REQ
UIR
EMEN
T
Gen
eric
kno
wle
dge
and
skill
s
of le
ad a
udit
ors
The
indi
vidu
al w
ill le
ad a
n au
dit t
eam
and
will
:/
plan
the
audi
t and
mak
e eff
ectiv
e us
e of
reso
urce
s du
ring
the
audi
t;/
sele
ct a
ppro
pria
te c
ompe
tent
aud
it te
am m
embe
rs w
ith d
ue re
gard
to th
e kn
owle
dge
and
skill
s of
indi
vidu
al a
udit
team
mem
bers
; /
repr
esen
t the
aud
it te
am in
com
mun
icati
ons
with
the
audi
tee
and
othe
r int
eres
ted
parti
es;
/ or
gani
se, d
irect
and
man
age
audi
t tea
m m
embe
rs b
oth
durin
g an
d aft
er th
e au
dit;
/ pr
ovid
e di
recti
on a
nd g
uida
nce
to a
udito
rs in
trai
ning
;/
lead
the
audi
t tea
m to
reac
h co
nclu
sion
s;/
have
ski
lls fo
r pre
venti
ng a
nd re
solv
ing
confl
icts
;/
prep
are
and
com
plet
e th
e au
dit r
epor
t;/
have
an
unde
rsta
ndin
g of
all
disc
iplin
es w
ithin
the
scop
e of
the
audi
t (fo
r exa
mpl
e so
cial
com
plia
nce
and
envi
ronm
ent)
.
Aud
it e
xper
ienc
e (le
ad a
udit
or)
• Th
e in
divi
dual
will
initi
ally
hav
e co
mpl
eted
a m
inim
um o
f 2 y
ears
exp
erie
nce
cond
uctin
g at
leas
t 25
days
of o
nsite
aud
its (e
ither
for
soci
al o
r env
ironm
enta
l com
plia
nce)
und
er th
e di
recti
on a
nd g
uida
nce
of a
com
pete
nt le
ad a
udito
r.•
The
indi
vidu
al w
ill h
ave
unde
rtak
en a
t lea
st tw
o sa
tisfa
ctor
y au
dits
at d
iffer
ent s
ites
as a
n ac
ting
audi
t tea
m le
ader
, for
mal
ly a
sses
sed
by a
com
pete
nt le
ad a
udito
r.
INTR
OD
UC
TION
COR
E PRIN
CIPLES R
EQU
IREM
ENTS
ALER
TS A
PPEALS
COM
PLAIN
TS FR
AU
D PR
EVEN
TION
EXTER
NA
L CH
ALLEN
GE
GLO
SSAR
Y – AU
DITO
R
COM
PETENCE
G
LOSSA
RY -
GEN
ERA
LA
PPEND
IX 1
16_GLOBAL SOCIAL COMPLIANCE PROGRAMME
REFERENCE TOOL FOR AUDITING COMPETENCE - VERSION 2 / OCTOBER 2014
Tabl
e C
- Spe
cific
aud
itor a
nd le
ad a
udito
r com
pete
nce
and
prer
equi
site
refe
renc
e re
quire
men
ts -
soci
al c
ompl
ianc
e as
sess
men
t
COM
PETE
NCY
/ PR
EREQ
UIS
ITE
REQ
UIR
EMEN
T
Spec
ific
know
ledg
e an
d sk
ills
of
soc
ial c
ompl
ianc
e au
dito
rs
and
lead
aud
itor
s - r
elat
ed
met
hods
and
tech
niqu
es
The
indi
vidu
al w
ill h
ave
deta
iled
know
ledg
e an
d sk
ills
in re
latio
n to
:/
soci
al c
ompl
ianc
e te
rmin
olog
y;/
heal
th a
nd s
afet
y te
rmin
olog
y;/
audi
t man
agem
ent p
rinci
ples
and
thei
r app
licati
on;
/ au
dit m
anag
emen
t too
ls a
nd th
eir a
pplic
ation
.
Spec
ific
know
ledg
e an
d sk
ills
of
soc
ial c
ompl
ianc
e au
dito
rs
and
lead
aud
itor
s - p
roce
sses
an
d pr
oduc
ts, i
nclu
ding
ser
vice
s
The
indi
vidu
al w
ill h
ave
deta
iled
know
ledg
e an
d sk
ills
in re
latio
n to
:/
the
wor
king
env
ironm
ent;
/
sect
or s
peci
fic te
rmin
olog
y;
/ te
chni
cal c
hara
cter
istic
s of
pro
cess
and
pro
duct
s;/
sect
or s
peci
fic p
roce
sses
, pra
ctice
s an
d sy
stem
s;/
risk
asse
ssm
ent t
echn
ique
s;
/ he
alth
and
saf
ety
risks
ass
ocia
ted
with
the
tech
nica
l cha
ract
eris
tics
of p
roce
ss a
nd p
rodu
cts;
/ m
anuf
actu
ring
envi
ronm
ent s
ecto
r spe
cific
term
inol
ogy;
/
sect
or s
peci
fic p
roce
sses
, pra
ctice
s an
d sy
stem
s.
Conti
nual
pro
fess
iona
l de
velo
pmen
tTh
e in
divi
dual
will
und
erta
ke a
pro
gram
me
of c
ontin
ual p
rofe
ssio
nal d
evel
opm
ent w
hich
will
incl
ude:
/ a
form
al p
erfo
rman
ce re
view
aga
inst
a p
rede
term
ined
per
sona
l dev
elop
men
t pla
n;/
invo
lvem
ent w
ith S
ocia
l Com
plia
nce
activ
ities
as
a si
gnifi
cant
pro
porti
on o
f the
ir w
ork
(typ
ical
ly a
third
of t
heir
full
time
activ
ity);
/ be
ass
esse
d un
der s
hado
w a
sses
smen
t con
ditio
ns (o
ne p
er y
ear)
by
an e
xper
ienc
ed c
ompe
tent
lead
aud
itor;
/ att
end
rele
vant
brie
fing
or tr
aini
ng s
essi
ons
in re
latio
n to
legi
slati
ve re
quire
men
ts, s
tand
ards
, cod
es o
f pra
ctice
s, in
tern
ation
al
conv
entio
ns a
nd re
leva
nt k
now
ledg
e an
d sk
ills.
INTR
OD
UC
TIO
NCO
RE
PRIN
CIPL
ES
REQ
UIR
EMEN
TS
ALE
RTS
A
PPEA
LSCO
MPL
AIN
TS
FRA
UD
PR
EVEN
TIO
NEX
TER
NA
L CH
ALL
ENG
EG
LOSS
AR
Y –
AU
DIT
OR
CO
MPE
TEN
CE
G
LOSS
AR
Y -
GEN
ERA
LA
PPEN
DIX
1
GLOBAL SOCIAL COMPLIANCE PROGRAMME_17
REFERENCE TOOL FOR AUDITING COMPETENCE - VERSION 2 / OCTOBER 2014
Tabl
e D
- Sp
ecifi
c au
dito
r and
lead
aud
itor c
ompe
tenc
e an
d pr
ereq
uisi
te re
fere
nce
requ
irem
ents
- en
viro
nmen
tal c
ompl
ianc
e as
sess
men
t
COM
PETE
NCY
/ PR
EREQ
UIS
ITE
REQ
UIR
EMEN
T
Spec
ific
know
ledg
e an
d sk
ills
of
EM
S au
dito
rs a
nd le
ad a
udit
ors
- env
iron
men
tal m
anag
emen
t m
etho
ds a
nd te
chni
ques
The
indi
vidu
al w
ill h
ave
a de
taile
d kn
owle
dge
and
skill
s in
rela
tion
to:
/ en
viro
nmen
tal t
erm
inol
ogy;
/ en
viro
nmen
tal m
anag
emen
t prin
cipl
es a
nd th
eir a
pplic
ation
;/
envi
ronm
enta
l man
agem
ent t
ools
and
thei
r app
licati
on.
Spec
ific
know
ledg
e an
d sk
ills
of
EM
S au
dito
rs a
nd le
ad a
udito
rs -
en
viro
nmen
tal s
cien
ce a
nd
tech
nolo
gy
The
indi
vidu
al w
ill h
ave
in d
epth
kno
wle
dge
and
skill
s to
und
erst
and
the
fund
amen
tal r
elati
onsh
ips
betw
een
hum
an a
ctivi
ties
and
the
envi
ronm
ent w
ith p
artic
ular
refe
renc
e to
:/
the
impa
ct o
f hum
an a
ctivi
ties
on th
e en
viro
nmen
t;/
inte
racti
on o
f eco
syst
ems;
/ en
viro
nmen
tal m
edia
(air,
wat
er, l
and)
;/
man
agem
ent o
f nat
ural
reso
urce
s;/
gene
ral m
etho
ds o
f env
ironm
enta
l pro
tecti
on.
Spec
ific
know
ledg
e an
d sk
ills
of
EM
S au
dito
rs a
nd le
ad a
udito
rs -
te
chni
cal a
nd e
nvir
onm
enta
l as
pect
s of
ope
rati
ons
The
indi
vidu
al w
ill h
ave
the
know
ledg
e an
d sk
ills
to u
nder
stan
d th
e in
tera
ction
of a
udite
e’s
activ
ities
, pro
duct
s, s
ervi
ces,
and
ope
ra-
tions
with
the
envi
ronm
ent,
with
par
ticul
ar re
fere
nce
to:
/ se
ctor
spe
cific
term
inol
ogy;
/ en
viro
nmen
tal a
spec
ts a
nd im
pact
s;/
met
hods
for e
valu
ating
the
sign
ifica
nce
of e
nviro
nmen
tal a
spec
ts;
/ cr
itica
l cha
ract
eris
tics
of o
pera
tiona
l pro
cess
es, p
rodu
cts
and
serv
ices
;/
mon
itorin
g an
d m
easu
rem
ent t
echn
ique
s;/
tech
nolo
gies
for t
he p
reve
ntion
of p
ollu
tion.
Conti
nual
pro
fess
iona
l de
velo
pmen
tTh
e in
divi
dual
will
und
erta
ke a
pro
gram
me
of c
ontin
ual p
rofe
ssio
nal d
evel
opm
ent,
whi
ch w
ill in
clud
e;/
a fo
rmal
per
form
ance
revi
ew a
gain
st a
pre
dete
rmin
ed p
erso
nal d
evel
opm
ent p
lan;
/ in
volv
emen
t with
Env
ironm
enta
l Com
plia
nce
activ
ities
as
a si
gnifi
cant
pro
porti
on o
f the
ir w
ork
(typ
ical
ly a
third
of t
heir
full
time
activ
ity);
/ be
ass
esse
d un
der s
hado
w a
sses
smen
t con
ditio
ns (o
ne p
er y
ear)
by
an e
xper
ienc
ed c
ompe
tent
lead
aud
itor;
/ att
end
rele
vant
brie
fing
or tr
aini
ng s
essi
ons
in re
latio
n to
legi
slati
ve re
quire
men
ts, s
tand
ards
, cod
es o
f pra
ctice
s, in
tern
ation
al
conv
entio
ns a
nd re
leva
nt k
now
ledg
e an
d sk
ills.
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Glossary of terms Auditor competence
AAction planning/advice
The auditor shall have knowledge to develop effective advice and action plans to ensure an auditee fully understands actions and timescales required for compliance with requirements.
Analytical skills
The auditor shall have knowledge and skills to effectively and systematically assess situations and/or information in order to make informed decisions.
Applicable laws, regulations and other requirements relevant to the discipline
The ability to comprehend and understand the requirements that apply to the organisation being audited with particular reference to:
• local, regional and national codes, law and regulations;
• contracts and agreements;
• international treaties and conventions;
• other specific requirements to which the organisation subscribes.
Audit principles, procedures and techniques
The ability to:
• apply audit principles, procedures and techniques;
• plan and organise work effectively;
• conduct the audit within the agreed time schedule;
• prioritise and focus on matters of significance;
• collect information through effective interviewing listening, observing and reviewing documents, records and data;
• understand the appropriateness and consequences of using sampling techniques for auditing;
• verify the accuracy of collected information;
• confirm the sufficiency and appropriateness of audit evidence to support audit findings and conclusions;
• assess those factors that can affect the reliability of the audit findings and conclusions;
• use work documents to record audit activities;
• prepare audit reports;
• maintain the confidentiality and security of information;
• communicate effectively, either through linguistic skills or through an interpreter.
DDecisive
The ability to reach timely conclusions based on logical reasoning and analysis.
Detection skills
The auditor shall have knowledge and skills to effectively detect and provide objective evidence of non conformance against requirements.
Diplomatic
The ability to be tactful in dealing with people.
EEthical
The ability to be fair, truthful, sincere, honest and discreet.
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Ethically and morally courageous
The ability to act responsibly and ethically even though these actions may not always be popular and may sometimes result in disagreement or confrontation.
FFacilitating meetings
The ability to effectively manage and control meetings.
Fraud detection
The auditor shall have knowledge to understand and detect fraudulent actions and information.
GGeneric knowledge and skills of Lead Auditors
The ability to lead an audit team with particular reference to:
• planning the audit and make effective use of resources during the audit;
• representing the audit team in communications with the auditee;
• organising, directing and managing audit team members;
• providing direction and guidance to auditors in training;
• lead the audit team to reach conclusions;
• prevent and resolve conflicts;
• prepare and complete the audit report.
IInterpersonal skills
The auditor shall have skills to promote effective communication between themselves and other people.
Interviewing
The ability to effectively ask questions to obtain specific information themselves or the ability to ask questions and obtain specific information by managing an interviewer or a translator.
LLanguage
The auditor shall have knowledge of a specific language, both written and verbal, in order to effectively undertake an audit.
Listening
The ability to understand and interpret verbal material and to apply what they have understood to specific situations.
Logical Judgement
The ability to make correct decisions using evidence and information.
MManagement systems and reference documents
The ability to comprehend:
• the application of management systems to different organisations;
• the interaction between components of the management system;
• quality or safety or environmental management systems standards, applicable procedures or other management systems documents used as audit criteria;
• the differences between and priority of reference documents;
• the application of reference documents to different audit situations;
• information systems and technology for authorisation, security, distribution and control of documents, data and records.
NNumeracy
The ability to understand and interpret number systems and to apply what they have understood to specific situations.
Numeracy also demands practical understanding of the ways in which information is gathered by counting and measuring, and is presented in graphs, diagrams, charts and tables.
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OObservant
The ability to be actively aware of physical surroundings and activities.
Open-minded
The ability to be willing to consider alternative ideas or points of view.
Oral presentation
The ability to effectively communicate verbally with a specific audience.
Organisational situations
The ability to comprehend:
• the organisations size, structure, functions and relationships;
• general business processes and related terminology;
• cultural and social customs of the auditee.
Organisational skills
The ability to be able to effectively manage time and tasks, to be able to prioritise, plan and be efficient.
PPerceptive
The ability to be instinctively aware of and be able to understand situations.
Professional
The ability to be courteous, conscientious and be generally business like in demeanour in the workplace.
RReading
The ability to understand and interpret written material and to apply what they have understood to specific situations.
SSelf-reliant
The ability to act and function independently while interacting effectively with others.
Specific knowledge and skills of EMS auditors - Environmental science and technology
The auditor shall have the knowledge and skills to comprehend the fundamental relationships between human activities and the environment, with particular reference to:
• the impact of human activities on the environment;
• interaction of ecosystems;
• environmental media (air, water, land);
• management of natural resources;
• general methods of environmental protection.
Specific knowledge and skills of environmental compliance auditors - Related methods and techniques
The auditor shall have knowledge and skills in these specific areas:
• environmental terminology;
• environmental audit principles and their application;
• environmental audit tools and their application.
Specific knowledge and skills of Environmental Compliance auditors - Technical and environmental aspects of operations
The auditor shall have the knowledge and skills to comprehend the interaction of auditee’s activities, products, services, and operations with the environment, with particular reference to:
• sector specific terminology;
• technical characteristics of operations;
• sector specific processes and practices;
• environmental aspects and impacts;
• methods for evaluating the significance of environmental aspects;
• critical characteristics of operational processes, products and services;
• monitoring and measurement techniques;
• technologies for the prevention of pollution.
INTR
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Specific knowledge and skills of social compliance auditors - Processes and products, including services
The auditor shall have knowledge and skills in these specific areas:
• sector specific terminology;
• technical characteristics of process and products;
• sector specific processes and practices.
Specific knowledge and skills of social compliance auditors- related methods and techniques
The auditor shall have knowledge and skills in these specific areas:
• social compliance and Health & Safety terminology;
• social audit principles and their application;
• social audit tools and their application.
TTenacious
The ability to be persistent and focused on achieving objectives.
VVersatile
The ability to be able to adjust readily to different situations.
WWriting
The ability to produce written communication in print and electronic environments which will be understood by the intended audience.
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Glossary of terms General
AAudit
A systematic and functionally independent and documented process used to determine whether activities and related results comply with a standard or series of requirements which results in an audit report.
Audit administrator
A person who is an employee of an auditing body and is involved with administration of the auditing process.
Audit requestor
A person and/or legal entity that has requested and commissioned an audit, including the requesting entity’s customers (where known) where agreements allowing disclosure are in place.
Audit reviewer
A person who is employee of an auditing body and is responsible for the review of audit reports and findings.
Audit team
One or more auditors conducting an audit supported if needed by technical experts.
Auditee
An organisation that is responsible for ensuring that requirements of a standard are met and continue to be met, on which the audit is based.
Auditing body
A person and /or legal entity that performs auditing services.
Auditing bodies include:
• companies/organisations;
• audit teams from buying/sourcing companies that are demonstrably independent of the company’s commercial functions;
• industry or sector schemes and multi‐stakeholder initiatives.
Auditor
A person with the competence to conduct an audit.
CClient
A person and/or organisation for which the auditing process is undertaken and to whom the auditing body has a contract or agreement.
Complaint
An expression of dissatisfaction, however made, about the standard of service, actions or lack of action by an auditor or an organisation or its staff affecting an individual customer or a group of customers.
Critical non-compliance
• An issue which presents imminent risk to workers’ safety/risk to life and limb or constitutes a significant breach of workers’ human rights, and/or
• a major non‐compliance that has not been addressed or for which no significant improvement has been made by the time of a follow up audit, in spite of supplier commitment to resolve the issue, and/or
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• an attempt to pervert the course of the audit through fraud, coercion, deception or interference, and/or
• a breach which represents imminent risk of serious or significant impact to the environment (e.g. major damage to a local ecosystem, closure of a potable water abstraction point, known on‐site or off‐site impact to soil, groundwater or surface water).
EEnvironment
The totality of circumstances surrounding an organism or group of organisms, especially:
a. the combination of external physical conditions that affect and influence the growth, development, and survival of organisms;
b. the complex of social and cultural conditions affecting the nature of an individual or community.
External audit
An audit carried out by any individual or organisation not affiliated with the organisation that is the object of the audit.
FFirst party audit
An internal audit that an organisation performs on itself to evaluate conformity with procedures and a standard.
IIndependent
A person or organisation who is free from external control, influence, guidance or constraint of the organisation being audited.
Interpreter
A person who mediates between speakers of different languages by translating orally or in written form from one language into another.
KKnowledge
Familiarity, awareness, and understanding gained through experience and/or formal training/education.
LLead auditor
The auditor of the audit team appointed as audit team leader and is responsible for leading the audit team.
Legal entity
Any entity recognised by the law, including both juristic and natural persons.
MMajor non-compliance
• A breach which represents a danger to workers / those on‐site, and/or
• a material breach of a code requirement / law, and/or
• a systematic violation of a code requirement / law, and/or
• a breach which represents a danger to the local environment.
Minor non-compliance
• An occasional or isolated problem, and/or
• an issue which presents a low risk to workers / those onsite, and/or
• a policy issue or misunderstanding where there is no evidence of a material breach, and/or
• an issue which presents a low risk to the environment.
NNon-compliance
Non‐compliance refers to a failure to comply with requirements. A requirement is a need, expectation, or obligation. It can be stated or implied by an Organisation, its customers, or other interested parties.
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OOccupational Health and Safety or OHS (Auditing standard)
An organisation’s activities that relate to worker occupational safety and health.
PProfessional integrity
Companies/organisations are required to establish policies and procedures assuring that personnel maintain independence (in fact and appearance) in all required circumstances; perform all professional responsibilities with integrity, and maintain objectivity while performing those responsibilities10.
SSecond party audit
An external audit that an organisation (typically a customer of that site) performs on a supplier of product or services to evaluate conformity with procedures and a standard.
Secondary education
The elementary stage of a national educational system and is completed prior to entrance to a university or similar educational institution.
Shadow assessment /audit
An assessment in which an auditor is observed, usually by an experienced lead auditor to confirm their competence by demonstrating the application of knowledge and skills to achieve a desired result.
Social accountability
The measure of an organisation’s state of being mindful of the emerging social issues and concerns. The organisation’s commitment to its activity in relation to certain issues such as:
1) willing compliance with employment, hygiene, safety and environment laws;
2) respect for basic civil and human rights;
3) betterment of community and surrounding.
Social compliance
Alignment with applicable laws, regulations and standards, including those contained in the organisation’s supplier ethical code of conduct and also alignment with the expectations of stakeholders.
Sub-contractor
A person and/ or legal entity that is contracted / appointed to completely or partially carry out any steps in the auditing process.
TTechnical audit review
The process of reviewing audit reports to check the integrity of the audit process and the correct completion of required documentation.
Technical expert
A person who provides specific knowledge or expertise to the audit team but does not act as an auditor.
Third party audit
An external audit that is conducted by an independent organisation upon another organisation to evaluate conformity with procedures and a standard.
WWitness assessment/audit
An assessment/audit in which an auditor is observed performing a task, or series of tasks by relevant and appropriate organisations, including but not limited to accreditation agencies, NGOs and trade unions for the explicit purposes of learning, rather than to confirm competence of the observed auditor (see Shadow assessment / audit).
10. Independence, integrity and objectivity are described in more detail in the AICPA Code of Professional Conduct and AICPA Professional Standards AU §220, Independence. http://www.reyhl.com/peer_review/glossary.html#independence.
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