This informal CPD article Things You Should Know About SA 8000 Internal Audit was provided by Punyam Academy, an industry leader in training of international compliance standards.
SA 8000 Internal Audit is a systematic and independent examination of the social accountability management system based on the SA 8000:2014 standard. It aims to determine what you are doing for SA 8000 implementation, and does it comply with the SA 8000:2014 standard? SA 8000 internal audits address both conformance and effectiveness of the social accountability management system implemented in any organization.
In the SA 8000 audit, in-depth analysis of the SA 8000 compliance is carried out, noting areas of strength and weakness and where improvements may be needed. The SA 8000 internal auditors review current practices, policies, and procedures of the social accountability management system.
These audits review the organization’s SA8000 policies and practices against SA 8000 and recommended practices, such as those in Guidance Document for SA 8000:2014 published by Social Accountability International — a non-governmental, not-for-profit organization that promotes the human rights of workers through the development of a voluntary standard.
Why SA 8000 Internal Audit?
SA 8000 social accountability management system internal audit is performed at pre-defined intervals to know whether the management system is implemented exactly as intended, and to verify whether the management system is able to continuously meet all the requirements of the SA 8000: 2014 standard, as well as the organization’s own requirements for ensuring social accountability.
Such audits not only help to identify any problems or non-conformance in the system but also the cause of the problems, ways to resolve the problems and how to prevent occurrence of such incidences in future. An SA 8000 audit of the system is also significant to identify opportunities for improvement and taking actions to improve the system.
Who Performs a SA 8000 Internal Audit?
SA 8000 Internal Audit can be conducted by a person within the organization or from outside, for example a SA 8000 consultant or trained internal auditor(s) hired by the organization. However, the person(s) identified by the organization / its Social Performance Team (SPT) must be a trained auditor. The auditor must be independent, which means the internal auditors must not carry out audit of their own functions or departments.
In large organizations, usually a team of auditors, headed by a Lead Auditor, is needed to carry out internal audit in accordance with a pre-defined audit plan and schedule. The routine internal audits are facilitated by the Social Performance Team of the organization, which also ensures that internal auditors are trained appropriately and competent to audit the social accountability management system.
SA 8000 Internal/ Lead Auditor Training courses are now available online also. Such online training courses are considered as time-saving, cost-effective and a reliable means of SA 8000 auditors training.
How a SA 8000 Internal Audit is Done?
The Internal Audit of SA 8000 Social accountability management system is carried out in three broad steps. The first step is audit initiation. Here, you should consider two things. First is Scope of the audit, which means departments, activities, processes, product areas, etc., to be audited, and second is, Audit Frequency, which is pre-defined and specified in the documented system.
The second major step is audit preparation. This step involves preparation of audit plan and then review of system documents. The third and last step is audit execution and preparing audit report. This step involves meeting and interviewing people, collecting objective evidences, documentation, and finally reporting the audit findings. All areas of SA 8000 should be included in internal audits. Organizations must have a procedure on how to carry out internal audits.
Using the SA 8000 Audit Checklist
For execution of audit, internal auditors should use a SA 8000 audit checklist. This audit checklist is a set of questions based on SA 8000 requirements. Depending on the organization structure, department wise audit checklist can also be used. Checklists are considered very useful tool for SA 8000 implementation and internal audit of the implemented system for its effectiveness. It is very useful in interviewing people of the organization as well as collecting objective evidences of compliance or non-compliances.
Tips for SA 8000 Internal Auditors
And finally, based on our experience of conducting SA 8000 audits, here are some tips which could be helpful for all those who want to conduct internal audit of a social accountability management system.
- Be a fact-finder and not a fault-finder. Verify how much things are implemented against the documented system based on SA 8000 requirements, rather than only finding what is not implemented.
- Look for effectiveness of system, process and approach, rather than only records. Interview people in the organization to ensure about awareness, understanding, and effectiveness of a social accountability management system.
- Keep in mind, the four boundaries of internal auditors are: SA 8000 management system requirements, Customer requirements, Statutory and regulatory requirements and Documents and records of your management system, such as Manual, Procedures, Work Instructions, Formats, etc.
- Follow audit methodology and internal audit procedure of the organization.
- Interview people in the organization; ask supervisors, managers or head of the department to ensure compliance.
- Verify the records and ensure that they are in line with the SA 8000 requirements.
- Remember, auditing is a sampling exercise. No auditor can check 100 percent of all records and documents.
We hope this article was helpful. For more information from Punyam Academy, please visit their CPD Member Directory page. Alternatively please visit the CPD Industry Hubs for more CPD articles, courses and events relevant to your Continuing Professional Development requirements.
