Auditor Code of Ethics & Conflict of Interest
ACSA Auditor Code of Ethics
Every ACSA certified Auditor should know the ACSA Auditor Code of Ethics and adhere to it. It establishes the guiding principles for all auditors in the ACSA ATP and it requires them to comply with the identified principles when out in the field performing any type of health & safety audits for the ACSA.
Conflict of Interest
The Conflict of Interest Act defines a conflict of interest as existing in any situation in which a person exercises or performs a duty or function for or on behalf of an organization with the knowledge that it provides the opportunity to further a private, personal, or business interest of such person and / or his or her direct affiliates.
Conflicts of interest can include both financial and material interests.
Download the Auditor Code of Ethics and Conflict of Interest document to ensure you’re informed of what you can and cannot do while performing an Audit.
Work Site Sampling
For the purposes of a Partnerships Health and Safety Audit, a “work site” will be defined as “any location where a worker is, or is likely to be, engaged in any occupation for their employer.” Work sites included in an audit must be representative of the overall company operations.
We advise that all ACSA certified auditors read the established Criteria for Determining Representative Work Site Sampling and use it to determine what work sites to include in the scope of an audit.
Determining a Representative Interview Sample
An important step in the audit process is in the conducting of interviews and ensuring that the sample of interviewees selected meets the criteria.
The interview sample contained within the audit scope must be representative of both the size and the complexity of the organization being audited. All business units and levels of the organization must be reflected in the sample. This may mean using sample sizes above the required minimums. Please download the Audit Interview Sampling Criteria and Chart document for the list of criteria and sample interview chart.
Please refer to our COR Audit Interview Questions document to help you in your audit interview. You can also download this document from the Downloads section on this web page.
Still have questions? You can always contact our COR Department by email at firstname.lastname@example.org or by phone 1.800.661.ACSA.