AUDIT PROCEDURE OUTLINE  

验厂审核程序大纲

The following is a general outline of the audit procedures.  The actual audits do not necessarily follow this order; however, all steps as indicated below are completed during the audit as applicable.  In addition, if further steps or documents are needed to ensure a complete understanding of the facility situation, ELEVATE (formerly Level Works Ltd.) will request the facility to provide all such information as necessary.  Your full cooperation is appreciated to ensure a smooth and beneficial audit for all parties involved. 

以下为审核程序的简介，程序並非一定要遵循下方顺序进行，但其过程应涵盖了下方各步骤。此外，为了进一步了解情况，达岸咨询有限公司（原香港达标咨询有限公司）将要求厂方提供所需资料。厂方管理人员应积极配合参与，从而使得审核工作能够顺利高效完成。

·         We request a senior facility management representative be present during this audit.  This person shall have full knowledge of the facility operation, the authority to comply with  ELEVATE (formerly Level Works Ltd.)  requests, and to respond accurately on behalf of the facility owners and management. 

·         审核工厂需要安排一名高级管理人员代表陪同审核。该人员应清楚了解工厂的各项工作，能够配合达岸（原香港达标咨询有限公司）的审核工作，并且能够代表工厂主和管理层做出准确的回应。

·         We also request the production manager and personnel manager be present during this audit.  These individuals are necessary to answer a series of questions regarding production capacity, machines, lead times, hiring practices, and payroll records. 

·         另外，生产经理和人事经理也须陪同核审，以回答关于生产力、器械、生产时间、雇佣政策和工资记录等一系列的问题。

·         For most audits,  ELEVATE (formerly Level Works Ltd.)  auditors confirm a specific audit date in advance with the facility.  On occasion, and if instructed by Costco, this audit may be unannounced.

·         大多数情况下，达岸（原香港达标咨询有限公司）审核员会在审核前通知工厂，确定审核审核日期。但在个别情况下，如Costco公司有特殊指示，那么则会根据指示进行突击审核。

·         Auditors arrive at the facility and provide their business cards and identification badges upon entry.  Please be sure to notify your entry security guards in advance of their visit. 

·         审核员到达工厂后，在入口处出示名片和工作证，请提前通知大门警卫审核员的到访。

·         Audit is conducted by a team of 2-3 auditors, and takes up one full working day, depending on the size of the facility.  Occasionally, if necessary, the audit may occur over two days with one auditor.  The auditing team will consist of fluent native language speakers (often with more than one dialect ability) and readers of the manufacturing country’s language

·         根据工厂规模的大小，审核工作由2-3名审核员负责完成，耗时一个完整的工作日。某些审核工作只有一名审核员负责，则需要两个或以上的工作日完成。审核小组中将有一名精通本地语言的成员（通常掌握一种以上的方言），并且能读懂本土语言书写的文件。

·         Auditors will hold an opening meeting with the facility’s designated management person of authority, production and personnel managers, and any other managers you wish to have present.  During this meeting, the auditors will describe the audit format. 

·         审核员将与工厂指定的管理人员、生产和人事经理以及其他相关人员进行首次会议，介绍审核安排。

·         Whenever possible, a representative of the Costco supplier, if this is not the same as the facility, should also be present.

·         若供应商与工厂不是同一企业，那么Costco供应商代表应当参与到审核中。

·         No other unrelated parties shall be present during this audit.

·         其他无关人等不得参与到审核中。

Key Activities Conducted by the ELEVATE Auditors:

ELEVATE审核员主要工作：

1.     Review of facility policies or handbooks and licenses,查阅工厂政策、手册和营业执照。

2.     Review of employment contracts as required by the country’s labor laws. 查阅国家劳动法所要求的员工劳动合同。

3.     Review of worker age documentation and verification. 查核员工年龄证明文件。

4.     Access to 12 months’ worth of payroll/time card documents.  In depth review of 3 months’ worth of payroll documentation, including but not limited to payroll records, time cards, production sheets, attendance records, proof of insurance payment or tax payment, etc.  These documents are necessary in order to determine if the facility is in full compliance with the country’s national and regional labor laws on minimum wage, overtime wage, overtime and holiday hours, etc.  

查看12个月的工资单和考勤文件。详细查阅近三个月的工资记录文件，其中包括但不限于考勤记录，工资表，生产记录，社保或税收证明等。这些文件能够证明工厂的最低工资、加班工资、加班和假期等方面是否符合国家和地区的规定。

5.     Confidential interviews with employees are fundamental and required for the success of the assessment. However, employee interviews require great care and sensitivity to local conditions, and must always be conducted in a manner that ensures that employees will not face retaliation as a result of their participation. Specifically, ELEVATE (formerly Level Works) staff is expected to crosscheck information gathered from other information sources, detect potential areas of concern, and to assess the awareness level of the employees during each interview. Our role during the assessment is not to advocate, debate, or argue with employees for any reason. 

员工单独访问是工厂评估的基础环节，也是取得成功的关键环节。然而，因为员工访问比较敏感，所以它的开展必须要结合当地情况进行安排，同时要确保员工不会因为参与访问而遭受工厂的报复。另外，达岸（前香港达标咨询有限公司）员工将交叉检验多方信息，寻找潜在的关注点，并评价员工在访问中的意识水平。我们在评估中角色并非以任何理由鼓励员工或与员工争吵。

6.     Tour of the facility floor to evaluate health and safety conditions, production capacity, use of outside subcontractors, waste water treatment, chemical and hazardous material containment, etc.

参观厂房，评估工厂的卫生安全、生产力、分包商、污水处理以及化学危险品的储存等情况。

7.     Tour of the dormitories and dining room facilities, if provided, to evaluate health and safety conditions (if applicable). 

检查宿舍和食堂设施，评估其卫生安全情况（若适用）。

8.     Taking of photos as necessary to document non-compliance areas, if any.

若需要，对不符问题拍照作记录。

9.     Supply Chain Security checklist to identify/review compliance with anti-terrorism preventative measures. 

制定供应链安全检查清单，了解工厂是否遵守反恐预防政策。

10.  If product made at this facility is subject to quota for entry into the customer’s destination country, review and verification of customs and quota documents, shipping invoices and country of origin documentation.

若工厂所生产的货品受到客户目的国的配额限制，那么则需要查阅有关的配额文件、船务发票及原产地证明。

Activities at Conclusion of Audit:

审核总结事项：

·         Auditors discuss the results with your designated facility management personnel, answer any of your questions, provide a Corrective Action Summary, and clarify the local labor and environmental laws as necessary

·         审核员与工厂指定的管理人员讲行讨论，回答工厂疑问，提供改善行动报告，若需要，审核员会向工厂解释当地劳动法和环境法规。

·         During this meeting, management will be provided a final opportunity to clarity factory policies and practices as they relate to each non-conformity. This is of particularly importance when inconsistent and/or unclear data has been collected. 

·         总结会议期间，管理人员将会有最后的机会阐述每一个不符合点相关的政策和工厂实际运作情况。当审核员收集到不一致或不清晰的信息时，这个环节至关重要。

·         Auditors provide facility with recommendations for corrective actions to make all required future improvements with the goal of 100% compliance within a time table to be determined by and acceptable to Costco

·         审核员为工厂提供改进建议，帮助其在Costco规定和可接受的时间内完成改善目标。

·         The designated facility management person of authority signs the Corrective Action Summary, verifies that he or she understands the findings, and makes any comments if so desired

·         厂方管理人员需要在纠正行动报告上签名，确认对审核发现点的同意及明白，

Post-Audit Activities:

后期审核事项

·         Within 5-7 days from this audit, a formal, typed copy of this audit report will be sent to all parties indicated on the initial ELEVATE (formerly Level Works)  audit application form.  A copy will be automatically sent to Costco. 

·         我们将会在审核后的5-7天内向达岸（原香港达标咨询有限公司）审核申请表格中提及的各方发送正式的审核报告，同时也会把报告自动发送给Costco。

·         If you, the facility, are not the actual Costco supplier or the direct audit applicant to ELEVATE (formerly Level Works), please be sure the Costco supplier authorizes ELEVATE (formerly Level Works)  to release a copy of this audit report to you.

·         若贵厂不是Costco的供应商或直接向达岸（原香港达标咨询有限公司）提交审核申请的，请确保Costco供应商已授权达岸（原香港达标咨询有限公司）向贵厂发放本次审核报告。

·         Facility follows up within 5 days with an Action Plan (AP) sent directly to ELEVATE (formerly Level Works)  and to Costco

·         工厂应在5天内把行动计划（AP）发送给达岸（原香港达标咨询有限公司）和Costco.

·         For questions on re-audit, if required, and shipment approval, please contact the following at Costco:

·         若对重新审核有何疑问，或若想获得装运批准，请与Costco 工作人员联系：

                     Preston Witt                 pwitt@costco.com

                     James Torchia                    jtorchia@costco.com

                    Mike Codomo                    mcodomo@costco.com

                   Livia Bourgeau                  lbourge@costco.com

Please note that it is Costco’s desire that all parties work as a team to help the facility achieve 100% full compliance within a reasonable timetable. 

切记Costco希望通过与各方的合作，帮助工厂在合理的时间范围内完全符合社会责任要求。

Thank you for your full understanding and cooperation. 

感谢您的理解与合作。

SAMPLE FACILITY EVALUATION CHECKLIST

验厂工厂评估清单样本

Child Labor

童工

q  Copies of adequate proof of age documents available for all employees, including photo ID

q  准备所有员工的年龄证明，包括附照片的身份证

q  Visual check of all areas of facility: kitchen, housing, restrooms

q  目测检查工厂各区域，其中包括厨房、宿舍和卫生间

q  Hiring age on employee contracts or applications is of legal limit

q  核查员工合同上的雇佣年龄

q  Hiring age reported by employees matches other findings

q  员工汇报的年龄是否与其它发现点相符

q  Documents are available for randomly selected employees on the work floor

q  随机抽查厂房员工，核查其文件

Wage and Hour

工资与工时

q  Number of employees present matches number of timecards and number of people on payroll

q  员工数量跟工资单和考勤记录的资料吻合

q  Average hours worked as shown on timecards does not exceed legal limits

q  考勤记录上显示的工作时间不超出法律规定

q  All hours worked are listed on time records and are compensated accordingly

q  所有工时须在考勤记录中列出，并支付工资

q  Hours worked and overtime are calculated and compensated correctly

q  准确计算和支付所有工作时间，包括加班时间的工资

q  Employees are aware of terms of either written or oral employment contracts

q  员工了解书面或口头合同中的条款

q  Employee reports match findings of payroll and timecard records

q  员工报告与工资单及考勤记录的发现点吻合

Health and Safety

健康与安全评估

q  Work area is well-lit, ventilated, free from debris, and aisles are marked and clear

q  工作区域光线充足、通风良好、环境干净，通道不得放置障碍物并标有标记指示

q  There is functioning fire equipment and first aid supplies in all work areas

q  所有工作区域均配有消防器材和急救设备

q  Unlocked, marked, and accessible exit doors with multiple exits in each area

q  安全出口有明确标志指示、无上锁並畅通无阻，每层楼应设多个出口

q  Machine pulleys have guards, tagging needles are disposed of properly

q  机器滑轮应加上护罩，适当处理针头

q  There are a sufficient number of clean, functioning restrooms with running water and trash cans

q  卫生间数量要充足，并保持清洁、有自来水提供和配备垃圾桶

q  Chemicals are used, stored, and disposed of properly

q  适当使用、储存和处理化学品

q  Food area is sanitized and has fire equipment and freezers for storage

q  食堂区域应保持清洁，设有灭火设备，并配有用于存储的冰箱

q  Employees are trained for emergencies

q  员工应接受紧急培训

Employee Environment

员工环境

q  Obtain reported work hours, wages, and overtime policies from different work stations

q  从不同的工作岗位获得工时、工资及超时工作的相关政策

q  Disciplinary practices and freedom of movement are described

q  阐明相关的惩戒措施和活动自由

q  Security frisking and pregnancy testing are verified

q  查实是否存在安检和妊娠测试

q  Production quota: ability to meet goal and consequences for not meeting

q  生产定额：生产定额要求和未能达到目标的后果

q  Overall suggestions for improvement from employees

q  员工提出的改善建议

q  Do employee reports match other findings?

q  员工报告是否与其他发现点吻合

Quota, Transshipment, Subcontracting

配额、转运及分包

q  Relevant shipping documents with the correct country of origin are viewed

q  查阅船务文件，核实货品的正确原产地

q  OPA certificates are viewed, if applicable

q  查阅OPA证明文件（若适用）

q  Names and addresses of subcontractors are disclosed

q  公开分包商的名称和地址

q  Labels and work on production floor match your work orders – are your goods in the facility?

q  检查工厂制品的标志及产品是否吻合订单要求，产品是否在工厂内

q  Packing, shipping, and trash areas are checked for evidence of diverted shipments

q  检查包装、运送及弃置区，确保无转运