Second-party audit, This refers to a company's auditing of its suppliers or business partners by independent experts in terms of quality, technical compliance, social compliance, and regulatory obligations. AES Innovation provides these audits. with an impartial team of experts executes.

Short answer: Second-party auditing independently verifies your supplier's processes, product conformity, working conditions, and supply chain due diligence obligations on your behalf. It is a critical tool in fulfilling CSDDD and EUDR obligations.

What is Second Party Auditing?

Unlike first-party (self-audit) and third-party (certification) audits, this involves the client auditing their supplier according to their own requirements and legal obligations. It is used in supplier selection, approval, and continuous monitoring.

Types of Audits

Type of auditAimRelevant framework
Supplier quality/technical inspectionProcess and product suitabilityISO 19011 (audit guide)
Social compliance checkWorking conditions, occupational health and safety, ethicsamfori BSCI / SA8000 / Sedex SMETA
Supply chain diligent auditHuman rights and environmental careCSDDD (Directive (EU) 2024/1760)
Deforestation/environmental controlDeforestation risk and traceabilityEUDR (Regulation (EU) 2023/1115)
The scope and reference framework of the audit are determined according to the customer requirement and the target regulation.

Audit Process

  1. Scope definition: Audit objective, criteria set, and supplier list.
  2. Preparation: Question list, document review, and plan.
  3. Field inspection: Process observation, interviews, and evidence gathering.
  4. Findings and scoring: Nonconformities and risk levels
  5. Reporting and follow-up: Corrective action plan (CAP) and verification.

Why AES Innovation?

  • Independent and impartial audit discipline
  • A combination of technical, social, and regulatory perspectives.
  • Corrective action and continuous monitoring support.
  • Export supply chain reporting.

This service falls under the scope of independent expert consulting.

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Frequently Asked Questions

What is second-party auditing?

Second-party auditing is when an organization evaluates its own suppliers on-site in terms of its requirements, contractual terms, or relevant regulations (e.g., CSDDD, EUDR). It differs from first-party (self-auditing) and third-party (accredited certification) auditing.

What is the difference between second-party and third-party auditing?

Third-party audits are conducted by an independent certification body and result in certification; second-party audits verify the supplier's compliance on behalf of the buyer/customer, typically for business relationship and risk management purposes.

How does the audit process work?

The audit process includes establishing audit criteria, conducting on-site audits and gathering evidence, scoring nonconformities, developing a corrective action plan (CAP), and performing follow-up verification. AES Innovation conducts this independently and impartially.

In what situations would I need a second-party audit?

You need second-party audits when you want to evaluate critical suppliers, fulfill your CSDDD/EUDR duty of care, verify compliance with contract terms, or assess risks before approving a new supplier.

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