第三方审核程序 Third Party Auditing Procedure
To verify compliance with TCCC’s Code, we have designated several third party auditing firms that specialize in social compliance monitoring (see Attachment C). Audits are performed by qualified auditors who are knowledgeable about local laws, living standards and cultural differences in each region. The third party audits will be an impartial assessment of the Merchandise Manufacturer’s compliance with our code and local laws.
All facilities, with special emphasis on manufacturing facilities, are subject to annual inspection and verifications of compliance with our code. Annul inspections are required because factory conditions change rapidly over time, creating a need for re-certification. All manufacturing facilities are subject to annual Code inspections, including factories that have a satisfactory audit history.
TCCC recognizes global challenges and the differences between each manufacturer and level of their development. The following is a global pre-audit and post audit checklist for Merchandise Manufacturers.
Note: Most auditing firms use the same standards for auditing but this may vary by company and procedural attributes. It is important that TCCC’s requirements are showed with any audit firm used.
1. It is the Merchandise Manufacturer’s responsibility to ensure its management understands the requirements of TCCCs’ Code and verification procedures.
2. The Merchandise Manufacturer must complete a pre-audit questionnaire and submit their response to third party auditing firm and to TCCC.
·Merchandise Manufacturers completes and returns the factory profile questionnaire which may include questions regarding labor contracts, wage/overtime policy, collective bargaining agreements, injury log, medical procedures, evacuation procedure, protective equipment polices, etc.
· Provide records of any previous audits of the facility to auditing firm
· Provide factory layout and production flow chart
3. Upon completion of audit, Merchandise Manufacturer must send a copy of audit results to TCCC.
Note: Under no circumstances should confidential information, such as factory workers’ names, be reported to the manufacturing facility.
4. Inspector will provide a summary of findings. If violations are found, the inspector will provide a detailed description of all Code violations and proposed timeline for corrective action/completion. The corrective action plan must be agreed upon by the inspector and the facility management prior to closing the audit.
5. If violations have been cited, TCCC may require additional corrective actions or measures different from the third party auditor’s action plan.
6. The Merchandise Manufacturers will incur all costs for Code audits and any follow-up audit thereafter.
7. An audit notification by the third party auditing firm will be made 30 days prior to the audit date(s). A letter outlining permission to enter the manufacturing facility must be prepared by the relevant Merchandise Manufacturer or TCCC prior to audit date (see Attachment D).
Note: The audit is not contingent upon the production of coca-cola products at the time of the audit. The audit may take place at any time, but is only valid for one year from the actual date of the audit.