Audit pillars

Pillars 4 to 6 may be subject to the assessment, depending on the nature of the implementation tasks to be entrusted

In a first phase, the entity will be requested to complete relevant questions in Annex 2a and to submit a completed Annex 2a to the contracting authority (if different to the entity itself) and the auditor

SMETA audits can be conducted against two or four auditing pillars

The two pillars mandatory for any SMETA audit are Labor Standards and Health & Safety

The two additional pillars of a 4-pillar audit are Business Ethics and Environment

They were introduced to further deepen the social responsibility aspect of SMETA audits

The auditor shall provide the contracting authority with CVs of the partner or other person in the audit firm who is responsible for the pillar assessment and for signing the report, and also provide the CVs of the managers, senior auditors and assistant auditors proposed as part of the engagement team