Reliance Certification Pte Ltd is the legal entity responsible for auditing activities related to workplace safety and management systems and Risk Management System.
The top management, managers and staff of Reliance Certification understand the importance of impartiality in undertaking its auditing activities. Reliance Certification will therefore ensure that in all its dealings with clients or potential clients all employees or other personnel are and will remain impartial. We will not allow commercial, financial or other pressures to compromise our impartiality.
To ensure that impartiality is both maintained and can be demonstrated the following principals have been established.
- Reliance Certification top management is committed to ensure impartiality.
- All of the personnel of Reliance Certification (both internal and external) who could influence the auditing activities always ensure impartially.
- Reliance Certification identifies all risks to its impartiality on an ongoing basis through past records of their personnel e.g. their experience letters etc., including those risks that arise from its auditing activities, from its relationships to any company, or from the relationships of its personnel with the clients. Any proposed risks associated with will undergo a risk assessment by the Management and Appointed Members prior to that relationship being formalized.
- Reliance Certification does not have (and will not form) any relationships with companies who offer consultancy, internal audit services or other services that can be construed as having an impact on the auditing services provided by Reliance Certification. Any proposed relationship between Reliance Certification and any other company will undergo a risk assessment by the Management and Appointed Members prior to that relationship being formalized.
- Any current relationships with companies, organizations and individuals will be assessed for the risks on regular basis to ensure that the relationship does not impact upon the impartiality of the auditing process. The risk assessment will be reviewed by the Management and Appointed Members.
- Individuals employed by or otherwise contracted to Reliance Certification are required to document and record their current and past relationships with all companies. Any situation past or present which associates to potential conflict of interest is declared by Reliance Certification. Reliance Certification will use the information to identify any threats to impartiality and will not use that individual in any capacity unless they can demonstrate that there is no conflict of interest.
- Reliance Certification shall only appoint external auditors who are not external auditors of another auditing organisation. Reliance Certification promptly inform the Singapore Accreditation Council whenever there is a change of their external auditors.
- Reliance Certification ensures that activities of separate legal entities, with which the auditing organisation or the legal entity of which it forms a part has relationships, do not compromise the impartiality of its auditing activities.
- Reliance Certification does not market or offer its activities as linked with the activities of an organization that provides consultancy. Reliance Certification does not state or imply that Auditing would be simpler, easier, faster or less expensive if a specified consultancy organization were used and will take appropriate legal action should any such link be identified.
- Reliance Certification takes appropriate legal action to respond to any risks to its impartiality, arising from the actions of other persons, bodies or organizations, of which it becomes aware.
- All employees will be reviewed at least annually to ensure that they remain impartial when conducting audits.