How the Quality and Professionalism of an Audit can Influence the Reputations of the Supplier, the Auditor, and the Industry
The proceedings of a third-party audit rarely remain confined to the audit day itself. Instead, it often extends well beyond the farm gate to shape the perceptions of suppliers who have been audited and those that are yet to be audited; the present auditor and future auditors, as well as leaving an imprint on the industry as a whole. In this sense, every audit leaves a footprint. Ideally, this footprint should be a lasting impression of quality and professionalism that persists long after the audit concludes, and, in turn, reinforces the audit’s intended purpose and maintains credibility across the value chain.
From the outset of an audit, this professional footprint begins with engagement, ultimately establishing the tone for the process. This has a noticeable impact on the way the auditee experiences the process. It can either be a constructive opportunity for continuous improvement or an adversarial pass/fail exercise.
Professional conduct starts with building trust and engaging with management and workers on-site upon arrival, by balancing firmness with support, setting and maintaining clear expectations for all parties involved, and being prepared and on time. Such engagement is reciprocal, as the auditee approaches the process with transparency, preparedness, and a willingness to discuss challenges candidly. Reciprocal professionalism, therefore, lays the foundation for the quality of the audit as a whole. An audit is driven by a risk-based approach and facilitates engagement between the auditor and auditee, which allows for the transparent and constructive evaluation of material risks. The audit is geared towards continuous improvement and allows a more holistic view of the site’s management system.
Audit quality can reinforce or undermine the credibility of all parties within the value chain and, by extension, South Africa’s national reputation as a responsible sourcing origin in a progressively due diligence-driven global market. When audit quality is compromised, the individual auditors’ professional capabilities and the site’s management systems are misrepresented. As end customers increasingly expect evidence of supply-chain due diligence, buyers and retailers have public commitments and brand reputations to uphold, which can be compromised where the quality of an audit does not meet standards for professionalism, impartiality and confidentiality. Reputational, legal, commercial, and market access risks can affect the entire value chain and undermine confidence in the assurance system.
Where audit standards for professionalism and quality are consistently upheld, the footprint left behind is one on which the credibility of the entire industry can be relied upon.
