I. A quick reference guide to some useful document review standard

COC

THD Ethical Standards for Suppliers

Interview

·         20% of total work force for facilities with 100 or less; or

·         20 interviews minimum for facilities with more than 100 employees

·         Individual or group interview.--Training on 12 Sep 2005 (No detailed guideline, but K.Y. recommends that auditors mainly follow ITS internal interview guideline: one to one. --Talk with K.Y. on 26 Sep 2005)

Timecards & payrolls

·         20% of total work force for facilities with 100 employees or less; or

·         20 records minimum for facilities with more than 100 employees

For example, a factory with an employee population of 100 employees or greater should be sampled as follows:

Month 1 (Most recent pay period) = Sample 20 employees time cards and payroll wages.

Month 2 (Peak production pay period) = Sample 5-10 employees time cards and payroll wages.

Month 3 (Non-peak production pay period) = Sample 5 employees time cards and payroll wages.

·         As be informed by THD, they accept not only the electronic time card but also the paper punching and manual time cards. For the manual time card, it must be clearly recorded the IN and OUT time including overtime hours (not accepted using a symbol "*" or "X" for recording the attendance) and employee name must be shown on the manual time card. --E050106

Overtime hours

General

Rest days

General

Fine

General

Public holiday wage

General

CWHS wage

General

Digital photos

·         Suggested photos by THD are:
* Non compliances of safety issues
* Documents that can be photographed (i.e. in case of child labor)
* PPE