In any credible compliance programme, the integrity of the third-party audit process is paramount. The primary objective of an audit is to provide an independent, objective, and standardised evaluation of a supplier’s practices. For this reason, it is essential that the audit process remain free from undue influence and be conducted in accordance with fair and ethical principles.
All third-party auditors and audit firms are required to adhere strictly to professional codes of conduct. This is especially true for SIZA-recognised audit firms and auditors. This ensures that audit reports are trusted and accepted by buying markets, and that the risk evaluation of a business is conducted fairly and consistently. The credibility of the entire value chain in South Africa depends on this objectivity.
The Distinct Roles
Although auditors and consultants both operate within the compliance environment, their roles differ significantly and must remain clearly separated.
The Auditor
An auditor evaluates and analyses a supplier’s ethical, social, and environmental practices from an independent standpoint. The auditor’s responsibility is to determine whether minimum requirements are met and whether policies and procedures are correctly implemented on-site. The aim is to identify risks and report on what is noted and observed on the audit day. The outcome of this process provides stakeholders throughout the value chain with an accurate and impartial picture of the organisation’s compliance status.
The auditor does not advise, coach, or guide the supplier during the audit. Their role is strictly to observe, assess and report.
The Consultant
A consultant, on the other hand, provides advisory services to the supplier. Consultants assist subscribers in understanding compliance requirements, mitigating risk, and strengthening management systems, as agreed with the supplier. They offer practical tools, guidance, and training to help ensure that policies and procedures are effectively implemented.
Consultants may prepare suppliers for upcoming audits, but they do not assume responsibility for the supplier during the audit process, nor do they influence the audit findings.
The Importance of Independence
During an audit, independence is non-negotiable. Auditors must declare any previous involvement with a farm or site, including prior consultancy work or affiliations. An auditor who has consulted for a supplier may not audit that same supplier, as this would compromise objectivity. The same applies if an auditor is part of, or owns, a consultancy firm. No one related to the auditor is allowed to be involved with the farm or the export firms that buy from it. Overstepping these requirements can result in disciplinary action against auditors, the firms they represent, and other parties involved.
Audit firms are required to conduct thorough due diligence before entering into audit arrangements to prevent undue influence, conflicts of interest, or corrupt practices. Any attempt to influence the audit process — whether through gifts, accommodation, transport, meals, or other benefits — must be declared and avoided. Even practices that may appear harmless can undermine the audit’s credibility if they create a perception of bias.
Clear policies and transparent reporting mechanisms before, during, and after audits are essential to safeguard against unethical or ambiguous practices. This must be upheld by everyone participating in the audit process.
Why This Matters
Maintaining a strict separation between auditing and consulting functions protects the integrity, credibility, and independence of the third-party audit process. When buyers and international markets review audit reports, they must have full confidence that the findings are objective and free from influence. This trust is fundamental to market access and the long-term sustainability of the industry.
By upholding these principles, we ensure that compliance systems remain credible, that suppliers are assessed fairly, and that the entire value chain benefits from a transparent and ethical approach.
For more information, please refer to the SIZA Audit Process and Methodology or contact Wian van Niekerk at wian@siza.co.za or 021 852 8184. The APM can be found here:
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- Social APM: Link
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- Environmental APM: Link
