ASI Oversight Mechanism

ASI Oversight Mechanism

Drawing from the ISEAL Assurance Code, the relevant desired outcomes of the ASI Oversight Mechanism are that:

• The ASI assurance system results in accurate assessments of compliance:
  • The assurance system is implemented consistently
  • The assurance system is implemented competently
  • The assurance system is implemented impartially
• Effectiveness and efficiency of the ASI assurance system are improved over time:
  • Risks to the integrity of the assurance system are managed
  • Improvements to the assurance system are made as needed

Key components of ASI Oversight

The ASI Oversight Mechanism procedure documents our overall approach. In this, you can find more detail on the role and responsibilities of the ASI Secretariat and other parties, including independent reviewers, ASI Accredited Auditing Firms, and ASI Accredited Auditors, and ASI Members.

The ASI Assurance Manual must be used by ASI Accredited Auditing Firms and ASI Accredited Auditors when carrying out activities and responsibilities associated with ASI Certification. The Manual is operationalised through elementAl, the ASI Assurance Platform, to enhance consistency and efficiency.

Summary of internal and external reviews

The table below will be updated periodically to capture the status and outcomes of ASI’s review processes.

2018

Internal management review

The first ASI internal management review focused in particular on ASI’s ISEAL membership application. It documented the development and updates of a range of procedures related to ASI assurance, including the first version of the ASI Oversight Mechanism. The 2018 management review report was shared with the ASI Board.

Complete

2019

Witness Assessment – DNV GL

A witness assessment of ASI Accredited Audit Firm DNV GL was conducted by the ASI Secretariat, associated with a Performance Standard Certification audit in Iceland. DNV GL was selected for the first witness assessment as they had conducted the majority of ASI Audits at that time. Five improvement areas were identified for the Audit Firm and 4 actions were also identified for ASI. The Audit Firm carried out and reported on its corrective actions to ASI, which were related to audit planning, stakeholder engagement and reporting. ASI’s actions were implemented through new calibration training for auditors, updates to elementAl instructions, and several items added to the ASI Assurance Manual as part of the 2020-2022 Standards Revision process.

Complete

2019

Internal management review

The second ASI internal management review included a strong focus on a backlog of oversight processes that had developed in the context of rapid uptake of ASI Certification. The need for urgent action to digitise and streamline audit report oversight activities was recognised, and this work was comprehensively carried out in Q1 2020. The 2019 management review report was shared with the ASI Board.

Complete

2020

Internal management review

The third annual ASI internal management review included a focus on the need for further recruitment to support ongoing scaling of the ASI program; plans for further digitisation work in elementAl for public reporting; and acknowledged the impact and mitigating responses for the Covid-19 pandemics. Witness assessments were put on hold until site-based audit planning was safe. The 2020 management review report was shared with the ASI Board.

Complete

2020-2021

ISEAL Assurance Code – independent evaluation

This evaluation is the first independent assessment of ASI against the revised ISEAL Assurance Code (Version 2). ASI submitted evidence in November 2020 and received the evaluator’s report in March 2021. Three minor non-conformances relating to procedural improvement opportunities were identified and have been closed by ASI to the satisfaction of the independent evaluator.  Several other observations are also being addressed.

Complete

2020-2021

Impartiality Review

ASI has undertaken to commission an annual independent Impartiality Review. The purpose of the Impartiality Reviews is to assess decision-making processes relating to ASI assurance and identify any risks to impartiality which should be mitigated or avoided. The first such review was completed in Q2 2021.

Complete

2021-2022

Impartiality Review

ASI’s second annual Impartiality Review was completed in Q3 2022. The review was undertaken to identify any risks to impartiality and included the review of audits undertaken in 2021 and the auditors and audit firms that undertook those audits. Recommendations of the review are being implemented.

Complete

2022

Witness Assessments (various)

Witness assessments of Performance Standard audits were completed for a material conversion facility in Germany, an integrated bauxite mining, alumina refining and aluminium smelting operation in China and separate bauxite mining facilities in Australia, Brazil and Guinea. The observations and findings from these reviews have been used to direct refinements and improvements to the assurance framework, Guidance documentation and audit training materials and modules.

Complete

2023

Witness Assessments – various

Witness assessments have been completed for two Performance Standard initial certifications so far in 2023 (in Australia – material conversion facilities and Guinea – bauxite mining), with up to six further assessments proposed for the remainder of 2023 across a variety of supply chain activities and locations.

Ongoing

2022-2023

Impartiality Review

ASI’s third impartiality review will be completed in Q4 2023. This review will consist of a more targeted analyses of audit findings for particular criterion, select supply chain activities and locations, to better understand auditor understanding of the Standards and to focus on specific auditor accreditation aspects and how these could be improved to ensure both greater flexibility and risk management in audit delivery.

Upcoming