⚠ If a Labor Violation Surfaces in Your Supply Chain, 'We Didn't Know' Is Not a Defense
Major retailers and brands increasingly require suppliers to hold a valid SMETA audit as a condition of doing business. Without it, suppliers may be excluded from approved vendor lists, limiting sourcing options and disrupting supply continuity. The risk also extends beyond access. When issues such as forced labor, safety incidents, or environmental breaches are linked to a supply chain, customers, regulators, and investors will ask what due diligence measures were in place.
Supply chain scandals are rarely caused by companies with clear intent to act irresponsibly. They are more often the result of reliance on supplier self-reporting rather than independent verification. A SMETA audit conducted through a certified partner such as QIMA provides documented evidence of due diligence that supports retailer compliance requirements, ESG reporting expectations, and regulatory frameworks including the EU CSRD, Germany’s Supply Chain Due Diligence Act, and the UK Modern Slavery Act.
Why QIMA for SMETA Audits?
Audit results accepted by buyers and Sedex members worldwide: QIMA is one of only 51 APSCA-certified SMETA Affiliate Audit Companies globally. Audit results are recognized by major retailers, brands, and Sedex members without requiring re-audits or additional validation.
Local auditors with regional expertise: Every QIMA auditor is based in-region and trained in local labor law, health and safety regulations, and cultural practices. Findings reflect applicable local legal requirements rather than a standardized checklist applied remotely.
Corrective Action Plans that drive improvement: An audit that only identifies issues without a remediation path is a compliance cost rather than a compliance asset. QIMA auditors provide tailored Corrective Action Plans so suppliers can address findings and demonstrate measurable improvement to buyers.
100+ country coverage managed from a single platform: Manage your entire supplier audit program, including scheduling, payments, report downloads, and corrective action tracking, through the QIMA platform. Coverage spans Asia, Africa, Europe, and the Americas.
Ranked #1 for customer satisfaction: More than 30,000 clients trust QIMA to manage quality and compliance programs. Independent NPS measurement ranks QIMA #1 in the industry for customer satisfaction.
Take Your Quality Management Online
QIMA offers an intelligent online platform to help you seamlessly manage your quality control and global supply network.
Easily book, cancel, or reschedule inspections, make payments, or download your inspection reports with just a few clicks. We also provide a customizable dashboard with all your quality control data, so you can identify trends and make informed decisions in real time.
How a SMETA Audit Works
Step 1: Request your audit
Tell QIMA which supplier you need audited, the factory location, and the required audit type (2-pillar, 4-pillar, or Virtual Assessment). You 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 regulations. Your supplier receives formal notification along with a document checklist to prepare for the audit.
Step 3: On-site audit conducted
The QIMA auditor visits the facility and conducts a full assessment, including document review, management interviews, confidential worker interviews, and a physical site walkthrough. All findings are recorded in accordance with the SMETA methodology.
Step 4: Audit report delivered
You receive a full SMETA-compliant audit report detailing conformities, non-conformities, and observations across all audited pillars. The report is uploaded to your QIMA platform and shared with Sedex for member access.
Step 5: Corrective Action Plan and follow-up
Where non-conformities are identified, QIMA provides a tailored Corrective Action Plan with prioritized, 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
Trusted by 30,000 Brands to Get Testing Right
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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. You can request a quote online and typically 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 audit scope. Your full audit report is delivered within a few days after 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 suppliers 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 are unsure, you can share buyer requirements with QIMA and the team will confirm the correct scope before booking.
5. What happens if my supplier fails the audit?
A SMETA audit does not produce a pass or fail result. It identifies non-conformances categorized as critical, major, or minor. QIMA provides a tailored Corrective Action Plan for each finding. Suppliers implement corrective actions, and follow-up audits confirm closure where required.
6. How long is a SMETA audit valid?
SMETA audits are typically valid for one to two years depending on buyer requirements and audit findings. Higher-risk suppliers or those with critical non-conformances may require more frequent audits. QIMA can help design an audit frequency schedule based on supplier risk profile.
7. Can QIMA audit in any country?
QIMA operates in more than 100 countries across Asia, Africa, Europe, and the Americas. Auditors are local, in-region experts with knowledge of applicable labor and safety regulations. If a factory location is not listed in coverage, availability can be confirmed upon request.
8. Is a Virtual Assessment as reliable as an in-person audit?
A Virtual Assessment follows the SMETA methodology but is conducted remotely via video conferencing. It is a recognized option when on-site access is not possible, although most retailers treat it as a temporary alternative. QIMA typically recommends in-person audits when site access is available.
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