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
interest, and by taking appropriate action to eliminate or neutralize these
- Educating certification personnel about avoiding possible issues that might affect
- Legally binding certification personnel to disclose relevant information regarding
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 DIRECTOR 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