⚠ If a Labor Violation Surfaces in Your Supply Chain, 'We Didn't Know' Is Not a Defense
Major retailers and brands now require suppliers to hold a valid SMETA audit as a condition of trading. Without one, your suppliers are off approved vendor lists — and you lose the ability to source from them. But the risk goes beyond access. When a forced labor case, safety incident, or environmental breach is traced back to your supply chain, your customers, press, and investors will ask what steps you took to prevent it.
The brands caught in supply chain scandals are rarely those with bad intentions — they're the ones that relied on supplier self-reporting instead of independent verification. A SMETA audit through a certified partner gives you documented evidence of due diligence that satisfies retailer compliance requirements, ESG rating agencies, and — if it comes to it — regulators under the EU CSRD, Germany's Supply Chain Due Diligence Act, or the UK Modern Slavery Act.
Why QIMA for SMETA Audits?
Audit results accepted by your buyers and Sedex members worldwide.
QIMA is one of only 51 APSCA-certified SMETA Affiliate Audit Companies globally. Your results are recognized by major retailers, brands, and Sedex members without re-auditing or rework.
Local auditors with genuine regional expertise.
Every QIMA auditor is based in-region and trained on local labor law, health and safety regulation, and cultural practice. Findings reflect what local legislation actually requires — not a standardised checklist applied from a distance.
Corrective Action Plans that move suppliers toward compliance.
An audit that identifies problems without a path to resolution is a compliance cost, not a compliance asset. QIMA auditors provide tailored, actionable CAPs so your suppliers can address findings and demonstrate improvement to your buyers.
100+ country coverage managed from a single platform.
Manage your entire supplier audit programme — scheduling, payments, report downloads, and corrective action tracking — from the QIMA platform. Coverage spans Asia, Africa, Europe, and the Americas.
Ranked #1 for customer satisfaction.
30,000+ clients trust QIMA to manage their quality and compliance programmes. Independent NPS measurement ranks QIMA #1 in the industry for customer satisfaction.
How a SMETA Audit Works
Step 1 — Request your audit. Tell QIMA which supplier you need audited, the factory location, and the audit type required (2-pillar, 4-pillar, or Virtual Assessment). Receive confirmation and pricing within 24 hours.
Step 2 — Auditor assigned and supplier notified. QIMA assigns a local, APSCA-certified auditor with expertise in regional labor law and health and safety regulation. Your supplier receives formal notification and a document checklist to prepare for the audit date.
Step 3 — On-site audit conducted. The QIMA auditor visits the facility and conducts a full assessment: document review, management interviews, confidential worker interviews, and a physical walkthrough of the site. All findings are recorded against the SMETA methodology.
Step 4 — Audit report delivered. You receive a full SMETA-compliant audit report detailing conformances, non-conformances, and observations across all audited pillars. The report is uploaded to your QIMA platform and shared to Sedex for member access.
Step 5 — Corrective Action Plan and follow-up. Where non-conformances are identified, QIMA provides a tailored Corrective Action Plan with prioritised, actionable steps. Suppliers implement the CAP and — where required — a follow-up audit confirms closure of findings.
Independent SMETA Audits in 100+ Countries — Accepted by Major Retailers Worldwide
QIMA is one of only 51 APSCA-certified SMETA Affiliate Audit Companies. Get a quote for your supplier audit and receive confirmation within 24 hours.
SMETA Audit Expertise
SMETA (Sedex Members Ethical Trade Audit) is an ethical audit methodology covering all aspects of responsible business practice. SMETA is the most used social audit in the world. It was designed to enable businesses to evaluate working conditions within their supply chain.
SMETA audits also serve as a practical tool to assess and improve CSR performance and provide evidence to support favorable ESG ratings.
QIMA is a certified Sedex partner, approved to carry out SMETA audits. Our qualified and experienced auditors assist you in achieving compliance with ethical standards at all levels of your supply chain.
We specialize in providing the standards and frameworks needed to monitor your suppliers effectively. Our SMETA social and ethical audits help reduce risks of human rights abuses, such as forced labor, and improve the overall health and safety of workers in your supply chain.
We offer four SMETA tools to help you secure your supply chain:
Self-Assessment Questionnaire (SAQ) - Suppliers can submit a self-assessment to evaluate their practices.
Sedex Virtual Assessment - A remote evaluation of workplace conditions..
Third-Party SMETA Audit - An in-person examination in accordance with Sedex protocols.
Corrective Action Plans - Tailored recommendations provided as needed following an in-person audit.

QIMA is an APSCA member and one of only 51 SMETA-certified Affiliate Audit Companies
The SMETA Audit Methodology
QIMA is proud to be one of only 51 APSCA members authorized to conduct official SMETA audits.
SMETA audits are based on the ETI Base Code, which is founded on the conventions of the International Labor Organization, as well as relevant local laws. SMETA audits can be conducted against two or four auditing pillars. The two mandatory pillars for any SMETA audit are Labor Standards and Health & Safety. The additional two pillars in a 4-pillar audit are Business Ethics and Environment. These were introduced to further enhance the social responsibility aspect of SMETA audits.
Which SMETA Audit Do You Need?
| 2-Pillar | 4-Pillar | Virtual Assessment | |
|---|---|---|---|
| Choose if… | You're starting your audit programme or your buyer requires baseline compliance coverage | Your retailer or brand requires full SMETA coverage, or you're reporting against ESG/CSRD frameworks | Physical access to the factory is temporarily not possible |
| Pillars covered | Labor Standards, Health & Safety | Labor Standards, Health & Safety, Environment (full), Business Ethics | Labor Standards, Health & Safety (remote delivery) |
| Environmental coverage | Shortened assessment | Full extended assessment | Shortened assessment |
| Business Ethics pillar | ✗ | ✓ | ✗ |
| Accepted by Sedex members | ✓ | ✓ | ✓ (with limitations — see note) |
| Supports ESG / CSRD reporting | Partial | ✓ Full coverage | Partial |
| On-site visit required | ✓ | ✓ | ✗ — remote video only |
| Replaces in-person audit | — | — | No — in-person audit required when access is restored |
| Corrective Action Plan available | ✓ | ✓ | ✓ |
Not sure which applies to your buyer's requirements? Get a quote and our team will advise
SMETA 2-Pillar Audits
The SMETA 2-pillar audit gives you an indication of your supplier’s adherence to ethical working standards. It includes two auditing pillars, Labor Standards and Health & Safety. The SMETA 2-pillar audit comprises the following modules:
Labor Standards
Health and Safety
Additional Elements:
Management Systems
Entitlement to Work
Subcontracting and Homeworking
Environmental Assessment (shortened)
The 2-pillar SMETA audit can be a good starting point for auditing and addressing issues within your supply chain.
SMETA 4-Pillar Audits
The SMETA 4-pillar audit is the full SMETA audit. It includes the Labor Standards and Health & Safety modules of the 2-pillar audit, plus the Environmental Assessment and Business Ethics modules.
The full SMETA audit covers:
Labor Standards
Health and Safety
Environmental Assessment (extended)
Business Ethics
SEDEX Virtual Assessment

For situations where physical access to a factory is not possible — due to location, travel restrictions, or supply chain urgency — QIMA is authorised to conduct Sedex Virtual Assessments.
Based on the SMETA audit methodology, Virtual Assessments use video conferencing to connect a QIMA auditor with the factory site remotely. The assessment covers the same core pillars as a standard 2-pillar SMETA audit and produces a Sedex-recognised report accepted by Sedex members.
A Virtual Assessment is a legitimate audit option when on-site access is unavailable — but should not be treated as a permanent substitute for in-person verification. Sedex guidance recommends an in-person audit whenever site conditions allow.
Before a virtual assessment can take place, QIMA confirms:
Reliable internet connectivity at the factory
Suitable facilities for assessments and confidential worker interviews
Video accessibility to all relevant site areas
That the site is operating at sufficient capacity to reflect true conditions
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QIMA is a Sedex-certified partner and one of only 51 APSCA-approved SMETA Affiliate Audit Companies worldwide — authorised to conduct official SMETA audits accepted by Sedex members globally.
Frequently Asked Questions
1. How much does a SMETA audit cost?
Pricing depends on audit type (2-pillar or 4-pillar), factory location, and site size. QIMA provides fixed-fee quotes with no hidden costs — request a quote online and receive pricing within 24 hours.
2. How long does a SMETA audit take?
Most on-site SMETA audits are completed in one to two days, depending on factory size and the number of pillars being assessed. Your full audit report is delivered within a few days of the site visit.
3. Does my supplier need to be a Sedex member before the audit?
Yes — suppliers must be registered on the Sedex platform before a SMETA audit can be conducted. QIMA can guide your supplier through the registration process ahead of the audit date.
4. Which audit type does my retailer require — 2-pillar or 4-pillar?
This depends on your buyer's compliance programme. Most major retailers specify the required audit type in their supplier code of conduct. If you're unsure, share your buyer's requirements with our team and we'll confirm the right scope before booking.
5. What happens if my supplier fails the audit?
A SMETA audit doesn't produce a binary pass/fail — it identifies non-conformances at critical, major, or minor level. QIMA provides a tailored Corrective Action Plan for each finding. Suppliers implement corrective actions, and a follow-up audit confirms closure where required.
6. How long is a SMETA audit valid?
SMETA audits are typically valid for one to two years, depending on the buyer's requirements and audit findings. Higher-risk suppliers or those with critical non-conformances may need more frequent auditing. QIMA can help you design an audit frequency schedule based on your supplier risk profile.
7. Can QIMA audit in any country?
QIMA operates in 100+ countries across Asia, Africa, Europe, and the Americas. Our auditors are local experts based in-region — not travelling auditors unfamiliar with local law. If your factory location isn't listed on our coverage page, contact us and we'll confirm availability.
8. Is a Virtual Assessment as reliable as an in-person audit?
A Virtual Assessment follows the same SMETA methodology but is conducted remotely via video conferencing. It's a recognised option when physical site access isn't possible — but Sedex and most major retailers treat it as a temporary measure, not a substitute for on-site verification. QIMA will always recommend an in-person audit when access is available.
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