Beyond the audit report: Why the professional behind it matters

​Behind every social compliance audit report is an auditor making decisions: what to ask, where to look, how to understand conflicting information and when to follow a concern further. The professional judgement behind an audit shapes how workers’ experiences are understood, how concerns are assessed and what businesses learn from the findings.

This was the starting point for APSCA’s panel, “Beyond the Audit Report: Strengthening Competent Social Audits within Worker-Centred HRDD”, at the United Nations Responsible Business and Human Rights Forum, Asia-Pacific, in Bangkok on 16 September 2026. Contributions from APSCA’s Director of External Affairs Karina Ufert, social compliance auditor Watanya Wongvorakul and Sedex explored what makes an assessment credible and how its findings can contribute to better conditions for workers.

A stronger professional identity

For Watanya, uncovering a case of worker exploitation changed how she understood her profession. The work became more than completing a site visit, reviewing documents and producing a report. It strengthened her sense of purpose as an auditor and her understanding of how her work could contribute to improving workers’ conditions.

Her experience gave a human dimension to the discussion of professional competence. Auditors need technical knowledge, but they also need the judgement to recognise when something does not fit, ask further questions and understand what the information means.

Karina connected this with APSCA’s work to professionalise social compliance auditing. Competency-based certification, ethical requirements and continuing professional development establish expectations for the person behind the report. They give the profession a common foundation while supporting the development of judgement beyond a checklist.

Creating the conditions for good work

Those capabilities need room to be applied. Preparation, sufficient time and access to relevant information affect an auditor’s ability to understand workplace conditions. So does the opportunity to speak confidentially with workers.

The panel emphasised that workers need to feel safe sharing their experiences. Privacy, protection of confidentiality and attention to potential retaliation are fundamental. Building that trust takes empathy and communication skills, particularly when workers are afraid of the consequences of speaking openly.

The way questions are asked also matters. Exploring how recruitment, pay or age-verification processes work in practice can help auditors understand what happens beyond a written policy or a rehearsed answer.

Responsibility for quality extends to audit firms, programmes and clients. Sedex described how report reviews, audit shadowing, monitoring and reviews of firms’ management systems help support consistent practice. The discussion also considered how technology could reduce administrative work, allowing more time for worker engagement and professional judgement.

Following through on findings

The conversation returned to what happens after the report. Watanya described visiting a factory three years after an earlier audit and finding documented improvements in working conditions. It was a reminder of the contribution an assessment can make when its findings are followed by action.

Audits form part of a broader due diligence process. Their usefulness depends on competent professionals producing credible findings, organisations supporting the quality of that work, and businesses addressing the concerns identified.

APSCA’s role is to strengthen that professional foundation: helping ensure that the person behind the report has the competence, integrity and continuing development the work demands.