The purpose of this policy is to describe how BAS ensures impartiality, transparency and independence in all its activities. All BAS personnel shall avoid situations where a risk of impartiality arises, potential conflict of interest could exist, or be seen to exist. A conflict of interest occurs when an individual or organisation is involved in multiple interests, one of which could possibly corrupt the motivation for an act in the other.
- In all day to day business activities, employees of BAS follow Impartiality Ethics.
- Impartiality and independence of BAS’s activities are assured at the organizational and personal level
- Employees of BAS operate in a professional, independent and impartial manner in all its activities.
- Employees of BAS carry out their work honestly and shall not tolerate any deviation from its approved methods and procedures. Where approved Certification methods make provision for tolerances in results, BAS ensures that such tolerances are not abused to alter the actual Certification findings.
- BAS identifies, documents, analyses and mitigates risk of impartiality on an ongoing basis.
- At the personal level, independence and impartiality is safeguarded by the contractual and “case by case” obligation for all BAS staff (permanent employees, experts, external auditors) to disclose in writing all possible and actual conflicts of interest, at the time that the conflict or possibility of conflict becomes evident. Top management ensures that none of BAS’s activities affect the confidentiality, objectivity or impartiality of the provided Assessment services.
- When selecting the audit team to be appointed for a specific evaluation, the Certification Division Manager is responsible to ensure that each team member is free from any interest that might cause them to act in other than an impartial and non-discriminatory manner. In case of doubt, Certification Division Manager shall contact Managing Director. Prior to the evaluation, the audit team members are obliged to disclose any existing, former or envisaged link between themselves and the organisation to be evaluated.
- BAS shall not provide management system consultancy
- Staff are prohibited from participating in the Certification of any organisation to which they have given assistance, by consultancy or training (other than professionally registered auditor training), or where they have any financial or commercial interest for a minimum period of 2 years prior to the date of application of the organisation for registration.
- BAS Certification staff or subcontractors shall not suggest or imply that certification would be simpler, easier or less expensive if management consultancy or training services were used.
- Threats to impartiality include the following Points.
- Self –interest threats :
Threats that arise from a person or body acting in their own interest, a concern related to certification, as a threat to impartiality, is financial self – interest.
b.Self –review Threats:
Threats arise from a person or body reviewing the work done by them.
c. Familiarity (or trust ) threats :
Threats that arise from a person or body being too familiar with or trusting of another person instead of seeking audit evidence.
Threats that arise from a person or body having a perception of being coerced openly or secretively, such threats needs to be reported to a supervisor.
Mitigate the Risk to Impartiality: To eliminate threats to impartiality, BAS will make the Auditors, Experts engaged or appointed by them, sign declaration/agreement.