Audit, Findings, and Remediation
Audit Readiness
Being able to show accurate records and explain how the process really works when someone asks.
Definition
Audit readiness is not just having files on hand. It means the site can produce accurate records, explain the process behind them, and show who owns the controls when questions are asked.
A site that is truly audit ready can answer practical questions like who approves overtime, how worker complaints are tracked, where corrective action plan (CAP) evidence is stored, or what proof shows the change is actually working.
How this source informs this section
SMETA Audit Overview
SMETA methodology is directly relevant because it depends on records, worker interviews, and management explanation being reviewable and credible.
Why it matters
Without audit readiness, good controls may be hard to verify and bad controls may be hidden behind last-minute document assembly. Review quality drops quickly when the evidence trail is weak.
This also matters because poor readiness is often the first sign that management systems are thin even before a severe issue is confirmed.
How this source informs this section
OECD Due Diligence Guidance for Responsible Business Conduct
OECD guidance supports treating evidence quality and reviewability as part of real due diligence rather than a presentation issue only.
Nuance
Audit readiness should not become a coaching exercise for appearance only. The goal is not to perform well for the audit but to keep the system reviewable all the time.
Teams should pay close attention when the supplier can produce the documents but cannot explain how the process actually works.
How this source informs this section
SMETA Audit Overview
Audit-methodology context helps distinguish a site that is ready because it runs the process well from a site that is only prepared for the visit.
Sources
SMETA Audit Overview
Sedex · methodology
Used here for how SMETA describes audit scope, records review, worker interviews, findings, and corrective action plan (CAP) follow-up.
OECD Due Diligence Guidance for Responsible Business Conduct
OECD · guidance
OECD's core guidance on how companies identify risk, prioritize, respond, track follow-up, and communicate what changed.
