Sonraí an Ghlao ar Thairiscintí
Stádas
Dáta a Cuireadh Isteach
26/10/2022
Dáta Freagartha
26/10/2022
Teanga
Stádas
Freagartha
Sonraí na Ceiste
Ábhar
Conflict of Interest
Ceist
Would being an accredited auditor to any of the supply chain schemes in scope of the assessment constitute a conflict of interest?
Freagra
26/10/2022
A key component of the alignment assessment is conducting a sample number of shadow audits (i.e. observations by the Commission’s evaluator of the activities of an auditor who is auditing a company against the requirements of the scheme that is under assessment). Therefore being an accredited auditor to a scheme that applied for recognition can lead to a situation of professional conflicting interests, as the Commission’s evaluator will be asked to observe and evaluate the work of the auditors conducting the smelter and refiner audits on behalf of the assessed due diligence scheme.