(玩具验厂指南)audit_guidance-toys

咨询热线：13819807201、15355886523(NorthAmericanIndustryClassificationSystem)codes,whichmaybeobtainedfromtheNorthAmericanIndustryClassificationSystemManual.Themanualisaclassificationsystemusedbygovernmentandindustrycoveringtheentirefieldofeconomicactivitiesanddefinesindustriesbyclassification.Thelastpublicationofthismanualwasin1997.ItissoldbytheNationalTechnicalInformationServices,5285PortRoyalRoad,Springfield,VA22161,USA.OrderNo.PB87-100012.Ifnoclassificationcodeisavailablefortheprincipleproductsmanufacturedbythefactoriesbeingaudited,auditorscouldrefertotheinformationlistedinprovision1eofAppendixIIAuditorChecklist.1.bThissectionrequestsanorganizationalchartforthefacilitybeingaudited.1.cThissectiondeterminesthemaximumandminimumnumberofpersonnelinthefacilitybeingauditedwithinacalendaryear.1.dThissectionprovidesinformationastowhatlanguage(s)arespokenatthefacilitybeingauditedforpurposesofproperstaffingoftheauditteam.1.eThissectiondeterminesthetypeofproductionprocessesinthefacilitybeingaudited.1.fThissectionrequestsaschematiclayoutofthefloorplanofthefacilitybeingaudited.Section2.0WorkingHours2.1Thefacilityshouldhaveaccesstothelocallawsonthesubjectofworkinghoursfortherespectivecountry/regionThefacilityshouldhaveawrittenpolicyand/orprocedureonthesubjectofworkinghoursandovertime.Recordthedateofissue.Comparetheworkinghoursallowedbythepolicytotheworkinghoursallowedbythelocallawtodetermineifthestandardlegalrequirementismet.Recordbothforreferencepurposes.Thedatesofthelawandwrittenpolicyshouldbecomparedtomakecertainthatcurrentpolicyisappropriate.2.2Thelegalworkinghoursandthefacilityworkinghoursshouldbepostedand/ormadeavailabletoallemployees.2.3Timeworkedforeachnon-supervisoryemployeeshouldbedocumentedthroughtheuseofatimecardorothermutuallyworker/managementverifieddocumentation.2.4Overtimeshouldbeworkedonavoluntarybasis.Forexample,thismaybeaccomplishedbyworkeracknowledgementandagreementofovertimeexpectationsduringthehiringprocess.Documentovertimeprocedures.2.5Determinewhatthemaximumnumberofworkinghoursisperdayandperweek.Thenumberofworkinghoursperdayandperweekshouldbewithinlegalrequirementsandthecompany抯writtenpolicy.Intheabsenceofalegalstandard,afactoryworkershouldnotworkinexcessof66hoursperweek.2.6Determinewhatthemaximumnumberofworkinghoursispermonth.Thenumberofovertimehoursworkedpermonthshouldbewithinlegalrequirementsandthecompany抯writtenpolicy.Intheabsenceofalegalmaximumforhours咨询热线：13819807201、15355886523(s).2.8Employeesshouldbepermittedtimeoffiftheyaresick.Itisreasonableforemployeestoprovideevidenceofillnessbyproducingadoctor抯notejustifyingtheabsence.2.9Itisexpectedthatworkersarepermittedtotakeonemainmealbreakpershift.Normally,30minuteswouldbeconsideredadequateforamainmealbreak.Lessthan30minutesrequiresfurtherexplanation.Itisexpectedthatworkersbepermittedtotakepersonalbreaksfortheuseofthetoiletandfordrinkingwater.Section3.0WagesandCompensation3.1Thefacilityshouldhaveaccesstothelocallawsonthesubjectofminimumwagesandcompensationrequirementsforwork.Theminimumlegalwageasperthelocalregulationsshouldbefollowedataminimum.Recordtheminimumlegalwagefortherespectivecountry/region.Thefacilityshouldhaveawrittenpolicyand/orprocedureonthesubjectofwagesandcompensation.Recordthedateofissue.Comparethewagesandcompensationallowedbythepolicytothewagesandcompensationrequiredbythelocallawtodetermineifthestandardlegalrequirementismet.Recordbothforreferencepurposes.Thedatesofthelawandwrittenpolicyshouldbecomparedtomakecertainthatcurrentpolicyisappropriate.3.2Thecompanypolicyand/orprocedureonwagesandcompensation,inthelocallanguage,shouldbepostedand/ormadeavailabletoallemployees.3.3Thewagesandcompensationbeingpaidbythefacilityshouldmeetlegalrequirementsfornormalandovertimework.Thedatesofthelawandwrittenpolicyshouldbecomparedtowageandcompensationpaymentrecordstomakecertainthatinformationbeingrecordediscurrent.Ifpaidpiecerate,employee抯wages,ataminimum,mustbeequivalenttominimumwagerates.Includehourly,daily,weeklyormonthlyrate,asapplicable.Determineifovertimeispartofnormalworkweekoronwhichdaysovertimeisworked.Recorddetails.CalculationExample(usinghypotheticalnumber(inbold)ofholidays,non-workdays,etc.;auditorshouldusecorrectnumberbasedonlocationoffactory.)Step1-Determinethelegalmonthlyminimumwage.InourexamplewewillusecurrencyZ400asthelegalmonthlyminimumwage.Step2-Subtractthenumberofannualholidays(10)andthenumberofnon-workdaysweekenddays(104)fromthetotalnumberofdaysintheyear.Inourcaseitwouldbe365-10holidays-104non-workdays=251workdays.(365-10-104=251)Step3-Dividethenumberofworkdaysbythenumberofmonths.251/12=20.92averageworkdaysof8hoursineachmonth.Step4-Multiply20.92daysby8hours=167.35hourspermonth.咨询热线：13819807201、