Audit integrity: Why is it the cornerstone of sustainable supply chains?

Not long ago, social compliance auditing was considered optional, a way for companies to demonstrate good intentions. Fast forward to today, and the landscape has changed dramatically. Social compliance auditing has evolved from a voluntary practice to a legal requirement, driven by regulations like the Corporate Sustainability Due Diligence Directive (CSDDD) in the EU and the Uyghur Forced Labor Prevention Act (UFLPA) in the USA. Nowadays, most auditors need professional licences, similar to lawyers or accountants. 

This shift means businesses can no longer rely on minimum standards. Credible, ethical audits are essential to protect workers, mitigate risk, and maintain trust across global supply chains. 

The integrity challenge 

Maintaining integrity in auditing is complex. Risks range from auditor misconduct to double bookkeeping (i.e., suppliers keeping two sets of records, one with the actual data and one specifically for audits to hide excessive overtime or unreported workforce). These issues don’t just undermine individual audits, they erode trust in the entire system. 

Raising the bar for ethical and reliable auditing 

That is why amfori’s Audit Assurance Programme plays a key role in proactively identifying and addressing behavioural risks that compromise audit reliability. Among other things, the programme aims to tackle systemic challenges through: 

• Auditor qualification and training to ensure competence 

• Unannounced spot-check audits to validate the quality and integrity of previous audits 

• Sanctions and corrective actions for breaches of standards 

• Capacity building to strengthen auditing skills and consistency across regions 

• Review of audit reports to detect potential inconsistencies and signs of integrity risks 

Working hand-in-hand with APSCA, auditing firms, brands, suppliers, and external partners like the ILO and the OECD, amfori is setting new benchmarks for ethical conduct and transparency. This collaborative approach ensures that audits are not only technically sound but ethically robust. Because a credible audit is the cornerstone of effective due diligence. 

Why it matters for your business

For sustainability and compliance professionals, audit integrity represents a strategic advantage. Reliable audits enable informed decisions, protect brand reputation, and support long-term resilience in supply chains.

For more information about amfori’s audit initiatives, watch our webinar series.