Being impartial is important, but being perceived to be impartial is as much important. This perception of impartiality is established by gathering objective evidence and making decision on the basis of these objective evidences. Impartiality is also ensured by disallowing involvement of any auditor or technical committee member in the process of audit and certification of any client with whom the officer has close relationship, familiarity or business interactions.
STATEMENT OF IMPARTIALITY
Aaranaya Management Services Pvt. Ltd. understands the importance of avoiding conflict of interest and ensuring complete impartiality in the auditing and certification process. At AMSPL we ensure Impartiality by –
- analysing, identifying and documenting possible situations of partiality and conflict of interest, and by taking appropriate action to eliminate or neutralize these possibilities.
- educating certification personnel about avoiding possible issues that might affect impartiality
- legally binding certification personnel to disclose relevant information regarding issues that may lead to possibilities of conflict of interest
- ensuring objectivity of the certification process by using only competent personnel
- establishing an independent Committee for safeguarding impartiality (Impartiality committee) to monitor and enforce impartiality in audit and certification process.
Our mechanism for ensuring Impartiality
To look after matters related to Credibility and Impartiality of the Auditing and Certification
process, we have established a “Committee for Safeguarding Impartiality”. To ensure impartiality in the structure and functioning of the committee, all members are selected from outside the Certification Body. These professionals represent different stakeholders, who have interest in impartial audit and certification process. Infringement in audit and certification process, if any, is noted and appropriate corrective and preventive action is taken. If the CB does not take satisfactory action the Impartiality committee is authorized to raise the issue before regulatory authorities. The CEO sits in the committee meetings as a non- voting member to provide required information and to implement the decisions taken by the Impartiality Committee. The committee can be contacted at firstname.lastname@example.org