List of documents required for audit review--INDIA and Bangladesh

Statutory
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)

II

Personnel file / Employee Documentation

i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)

III

Business / Factory License

Factory rules and regulations / Standing orders - If > 100 workers, then needs
to be certified by competent authority
Statutory registers (Accident Register & Dangerous occurrence (factories act)
Accident Register (ESI), Register of Advances, Register of Fines and Unclaimed
wages, Deduction for damages, Form A Maternity benefits, etc.)
Local Official Minimum Wage notification
Registration Certificate to employ contract workers
Valid license of contractor approved by competent authority
Contract agreement between factory and contractor
Shift working approval/ Staggered weekly off approval from Govt (If applicable)
NOC from fire authorities
Pollution control board certificate for Water / Air (If applicable)
Approved list of National & Festival Holidays
Pressure Vessel Inspection Reports (Boiler, Compressor, Dryer etc.,) Hoist/ Lift
Approval/ Inspection Report. License/Certificate for operators.

Application form with joining date and photo

Appointment letter in local language
Age verification records - School leaving certificate / birth certificate /voter's ID
card / Driving License / Passport copy/ Dental/Orthopedic (Doctor to sign on
photo also, date of examination to be mentioned clearly)
Health fitness certificate from competent authority where applicable
ESI/ EPF/ Gratuity/ General Nomination forms
ESI and factory ID card copy
Extension of Probation/ Confirmation letter in local language
Service record
Memo / Warning letter
Leave application
Loan application

Time, Wages and Benefits

i)

ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
xii)
i)

12 months time, muster and payroll records for regular/ daily wage/ piece rate/
temporary/ contract workers (as applicable based on latest assessment)
12 months Department wise production records to verify wages for piece-rate
workers (as applicable based on latest assessment)
Payroll computation for salary/ overtime
Pay slip with worker's signature / Bank statements/acknowledgement from bank
if salary is credited directly to workers account.
Full and Final Settlement Records (Gratuity, leave encashment, bonus, wages,
proof of intimation, others)
Group/Medical Insurance for ESI exempted workers
Annual Leave allowance / encashment records & leave records
Wages deduction / fines record
Bonus records
Unclaimed wage records
ESI / EPF remittance challans/ Returns
Form R1 (Form 5 and 10 Provident fund)

ii)
IV

Production
i)
ii)
iii)
iv)

Fire protection
i)
ii)
iii)

Fire protection equipment inspection/ service record

Fire drill / training record / certificate for factory
Evacuation / Emergency egress maps in local language

Worker Safety
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)

VII

Production process flow chart

12 months Department wide production records (as applicable based on latest
assessment)
Broken needle records
Material inward and outward register

Health and Safety

a

VI

Policies for deductions (late coming, damage, etc.), incentives, loan

disbursement, etc.

First aid procedure / training record/ certificate

Sickness / Injury record / First aid issue records
Material Safety Data Sheet (MSDS) for chemicals
Environment, Health and Safety committee meeting records
Personal protective equipment training record
Kitchen / canteen worker's health certificate
AIDS awareness program records
Drinking water test reports

Environment
i)

Hazardous waste manifest if applicable

i)

List of sub-contractors used for Wal Mart, with contact details and the
process/part sub-contracted.
Records of committees established for welfare of workers (e.g., works,
prevention of sexual harassment, EHS, canteen, grievance redressal, etc)

Other

ii)