Ethical Special Scope Audit Services are tailored, risk-based interventions designed to complement standard social compliance audits by addressing specific concerns in greater depth.

Purpose

Ethical Special Scope Audits are not intended to replace routine compliance assessments. Rather, they are deployed in situations where additional scrutiny is warranted—whether due to allegations, unresolved audit findings, or elevated risks related to workforce practices or specific operations. These services offer a structured yet flexible approach that allows for deeper analysis of selected topics, aligned with legal, regulatory, and stakeholder expectations.

When special scope audits are applied

These audits are typically initiated under specific conditions, such as:

• Allegations submitted through grievance mechanisms or whistleblower channels
• Recurrent or unresolved findings from standard audit processes that require further analysis
• High-risk operations, such as night shifts, migrant labor arrangements, or outsourced services
• Thematic areas of concern prioritized by stakeholders or due diligence legislation

Each engagement is tailored to the specific context and conducted with discretion and independence.

Why additional scope may be required

While standard audits provide essential baseline coverage across a wide range of compliance elements, they are often time-constrained and may not allow for extensive examination of complex or emerging issues. Ethical Special Scope Audits enable more in-depth inquiry into indicators of potential non-compliance—particularly when these require additional documentation, worker engagement, or contextual analysis to understand the underlying causes and full extent of a risk.

This approach supports the objectives of due diligence frameworks that emphasize risk prioritization, targeted mitigation, and long-term improvement.

Examples of common applications:

• Investigating whistleblower allegations – In cases involving specific allegations, these audits are used to validate claims discreetly and professionally while maintaining worker anonymity.
• Validating repeated or unresolved findings – when a standard audit identifies a potential issue but lacks the time or evidence to explore it in depth, a Special Scope Audit provides an opportunity for more thorough verification.
• Assessing night shift conditions in greater depth – Night operations can involve elevated risks, including underage labor, safety concerns, insufficient supervision, or inconsistent compensation—particularly among younger or informally employed workers.
• Reviewing high-risk employment practices – These audits assess operations relying on third-party recruitment or cross-border labor, uncovering hidden risks like recruitment fees, coercion, or improper documentation.

Key features of the service

• Independent audit planning: Designed to ensure neutrality, confidentiality, and credibility.
• Custom frameworks: Adapted to specific regulatory standards, client policies, or stakeholder concerns.
• Trained investigative auditors: Equipped to handle sensitive topics—such as forced labor or retaliation—through discreet, empathetic engagement methods.
• Issue-specific reporting: Delivering focused findings and observations to support informed decision-making and strengthen ongoing due diligence efforts.

These services offer an opportunity to explore specific issues in greater depth where appropriate. By providing targeted insights into complex or high-risk topics, Ethical Special Scope Audits support broader due diligence efforts—reinforcing responsible sourcing practices and enhancing transparency in areas that may benefit from additional attention.

Eurofins Assurance’s third-party role in the Special Scope Audit provides additional assurance of confidentiality and impartiality regarding the specific allegation raised. The team possesses deep understanding of labour regulation and extensive expertise in the audit field. Contact us today to discuss your cases and needs anytime!