It is the policy of Advanced Certification (Singapore) Pte Ltd to proactively manage impartiality risks to ensure that we deliver certification that gives confidence to industry and the customers of Advanced Certification (Singapore) Pte Ltd.
Advanced Certification (Singapore) Pte Ltd manages impartiality by:
- Ensuring that impartiality is maintained as an integral part of the audit process.
- Advanced Certification (Singapore) Pte Ltd will not accept applications for certification of organizations who report directly to a person or group who also have operational responsibility for Advanced Certification (Singapore) Pte Ltd.
- Advanced Certification (Singapore) Pte Ltd shall not provide management system consultancy
- Financial reports are provided to the Impartiality Committee for review to confirm financial self-interest threats to impartiality are managed and eliminated
- Familiarity threat reviews are conducted at the time of re-certification contract review
- All Certificate Decision Makers have the unimpeachable authority to reject a certificate recommendation should they see fit.
- Advanced Certification (Singapore) Pte Ltd may provide third party training provided that, where the course relates to management systems or auditing, it is confined to the provision of generic information that is freely available in the public domain; i.e. the trainer should not provide company-specific solutions.
- Staff are prohibited from participating in the Certification of any organisation to which they have given assistance, by consultancy or training (other than professionally registered auditor training), or where they have any financial or commercial interest for a minimum period of 2 years prior to the date of application of the organisation for registration.
- When allocated to a particular contract, staff shall not disclose or discuss any detail, before or after the Audit, to any member of staff other than their direct Management or other members of the team, as required by the Non-Disclosure Agreement signed prior to commencement of employment.
- All staff are required to declare any financial or business activities that may lead to a conflict of interest prior to commencement of employment
- Advanced Certification (Singapore) Pte Ltd staff or subcontractors shall not suggest or imply that certification would be simpler, easier or less expensive if management consultancy or training services were used.
- The certification of companies who supply a service to Advanced Certification (Singapore) Pte Ltd is not deemed to be an unacceptable threat to conflict of interest. if this situation occurs this will be reported to the Impartiality Committee Members at the time of contract review, and if deemed necessary reviewed at the subsequent Impartiality Committee Meeting.
- Certificate Decisions shall be made by competent persons independent from the on-site audit process.
Advanced Certification (Singapore) Pte Ltd and it is incumbent upon all staff of Advanced Certification (Singapore) Pte Ltd to abide by this policy when working for, or on behalf of Advanced Certification (Singapore) Pte Ltd.