DETAILS OF REPORT RECEIVERSHIP

Describes the normal ownership of audit information and highlights the importance of
obtaining ‘audit release’ information from the supplier site if the customer /interested
others expect to see details.

The party who pays for the audit would normally be assumed to be the audit owner.

The audit owner (normally the supplier site) is in control of access to that data, and the
Sedex system supports this process in ensuring that the supplier site is able to decide who
should have visibility of their audit information.

Many Retailer/brand members of Sedex have agreements with their supply chain to have
immediate visibility of audit data whoever owns the audit, however the auditor will always
proceed on the basis that the information belongs only to the audit payee unless informed
otherwise.

If there are other authorised third parties who are entitled to view the audit details with the
agreement of the supplier site, the auditor must ensure they have a documented release
statement before audit data is released to parties other than the payee.

5K – Details of Report Recievership