SGS审核流程(英文].pdf

Introduction to the SA Audit Process Rosario Ortiz, SGS Philippines The views expressed in this paper are the views of the author and do not necessarily reflect the views or policies of the Asian Development Bank (ADB), or its Board of Directors or the governments they represent. ADB makes no representation concerning and does not guarantee the source, originality, accuracy, completeness or reliability of any statement, information, data, finding, interpretation, advice, opinion, or view presented. 4 Phases of Any Audit Audit criteria Auditor resources Company information Scope of Audit Planning Preparation Performance Reporting Follow-up Team with relevant skills Duration of audit Who/When/Where SSC/IA1 Issue 2 April 02 Slide 2 of (##) Planning an SA Audit n Scope of the audit Geographical Technical n Audit criteria SA8000 Code of Conduct n Timing n Communication SSC/IA1 Issue 2 April 02 Slide 3 of (##) 4 Phases of Any Audit Review documentation, including: Policy Core Elements Legal and other requirements Procedures Other information Planning Preparation Performance Reporting Follow-u