SA 8000:2014 INTERNAL ASSESSMENT SKILLS AND TECHNIQUE

INTRODUCTION FOR SA 8000:2014 INTERNAL ASSESSMENT SKILLS AND TECHNIQUE

SA 8000:2014 Internal Assessment Skills and Technique course essentially covers the attitude, knowledge, skills and technique required to conduct an Internal Risk Based Auditing on the requirements of SA 8000:2014 in line with the local laws of Malaysia and International laws, where applicable.

COURSE OBJECTIVES

• To guide participants on the method of conducting a Risk Based Internal Audit on SA 8000 Requirement.
• Impart working knowledge on how these requirements can be interpreted to suit the organization’s social accountability practices with reference to processes & other interested parties.
• Internal audit and in particular, risk based auditing has evolved as an integral management system of any compliance component.

WHO MUST ATTEND

• Internal Audit team, Compliance team, SA 8000 steering committee members, HODs.

METHODOLOGY

• Highly Interactive Session, with a bilateral approach to the subject matter allowing participants to share incidences at respective work locations.
• Short Video Presentation
• Mind Mapping and Recap Sessions
• Workshop Session – allowing participants to have a hands on participation in the application of
• Planning, implementation, execution and compliance inspections strategies and work in synergy with other participants
• Case Studies on various reported Cases
• Ice Breaking / Monotony Breaking Sessions – Purpose of rejuvenating the mind

DURATION

2 days

COURSE CONTENT

• Compliance Framework

• • Legal
  • Standard
  • Best Practice

• Detailed analysis on the application of each of these elements in relation to the SA 8000 elements

• Asset To Be Managed

• • People
  • Property

• SA 8000 Requirements

• • Child Labor: No use or support of child labor; policies and written procedures for remediation of children found to be working in situation; provide adequate financial and other support to enable such children to attend school; and employment of young workers conditional.

• • Forced and Compulsory Labor: No use or support for forced or compulsory labor; no required ‘deposits’ – financial or otherwise; no withholding salary, benefits, property or documents to force personnel to continue work; personnel right to leave premises after workday; personnel free to terminate their employment; and no use nor support for human trafficking.

• • Health and Safety: Provide a safe and healthy workplace; prevent potential occupational accidents; appoint senior manager to ensure OSH; instruction on OSH for all personnel; system to detect, avoid, respond to risks; record all accidents; provide personal protection equipment and medical attention in event of work-related injury; remove, reduce risks to new and expectant mothers; hygiene- toilet, potable water, sanitary food storage; decent dormitories- clean, safe, meet basic needs; and worker right to remove from imminent danger.

• • Freedom of Association and Right to Collective Bargaining: Respect the right to form and join trade unions and bargain collectively. All personnel are free to: organize trade unions of their choice; and bargain collectively with their employer. A company shall: respect right to organize unions & bargain collectively; not interfere in workers’ organizations or collective bargaining; inform personnel of these rights & freedom from retaliation; where law restricts rights, allow workers freely elect representatives; ensure no discrimination against personnel engaged in worker organizations; and ensure representatives access to workers at the workplace.

• • Discrimination: No discrimination based on race, national or social origin, caste, birth, religion, disability, gender, sexual orientation, union membership, political opinions and age. No discrimination in hiring, remuneration, access to training, promotion, termination, and retirement. No interference with exercise of personnel tenets or practices; prohibition of threatening, abusive, exploitative, coercive behavior at workplace or company facilities;

• • Disciplinary Practices: Treat all personnel with dignity and respect; zero tolerance of corporal punishment, mental or physical abuse of personnel; no harsh or inhumane treatment.

• • Working Hours: Compliance with laws & industry standards; normal workweek, not including overtime, shall not exceed 48 hours; 1 day off following every 6 consecutive work days, with some exceptions; overtime is voluntary, not regular, not more than 12 hours per week; required overtime only if negotiated in CBA.

• • Remuneration: Respect right of personnel to living wage; all workers paid at least legal minimum wage; wages sufficient to meet basic needs & provide discretionary income; deductions not for disciplinary purposes, with some exceptions; wages and benefits clearly communicated to workers; paid in convenient manner – cash or check form; overtime paid at premium rate; prohibited use of labor-only contracting, short-term contracts, false apprenticeship schemes to avoid legal obligations to personnel.

• Internal Risk Based Auditing on the above 9 Requirements

• • Gap Identification

• • • Method:-Compliance Requirement vs Current Practice
    • Activity or Process
    • Right or Wrong Process
    • Process Definition
    • Updated

• • Risk Description
  • Severity Rating
  • Gap Closure

• Internal audit implementation: fieldwork guidelines

• • Information gathered by internal auditors

• • • 4 qualities of information
    • Sources and nature of information
    • Assessing the degree of persuasiveness

• • Types of engagement procedures

• • • Internal audit test tools
    • Observation
    • Interviewing: a disliked technique

• • • • Interviewing skills: how to run a successful interview
      • Role play: internal auditor in action

• • • Examining records (Rules of Evidence)

• • • • Verification and confirmations
      • ​Vouching and tracing
      • Re-performing

• • • Internal audit working papers

• • • • Best practices for managing working papers
      • Retention policies

• • • Communicating fieldwork results and recommendations

• • • • Legal considerations for communicating results
      • 4 attributes of an observation or recommendation
      • Disseminating results and exit meetings

• The fieldwork: risk-based auditing

• • Defining management assertions

• • Risk assessment process

• • • Reason for risk based audit planning
    • Evaluating risks
    • Techniques to identify the auditable units

• • Criteria for selecting auditable units

• • Scoring and weighing risks

• • • Prioritizing risk and developing audit plan
    • Methods to generate list of risks

• • Identifying entity level controls to mitigate risks

• • • Broad definition for types of controls
    • Essential components of effective internal control system: ‘COSO’ model
    • Criteria for unsatisfactory rating for control components
    • Methods to generate list of controls
    • Insights on flowcharting for understanding cycles and controls

• • Testing of internal controls

• • • Design and implementation of an internal control
    • Operating effectiveness of an internal control

• • Tips and tools for audit sampling

• • Audit results communication

• • • Executive Summary with severity and explanation
    • Action Plan Priority
    • Presentation Skills
    • Communication Skills
    • Critical Communication

• • Reporting Methodology

• • Document Control

• • • Collection
    • Collation
    • Preservation

• • Research and Presentation

• Group Activity and Mind Mapping