SMETA audits are based on the Ethical Trading Initiative (ETI) Base Code, which is founded on the conventions of the International Labour Organization (ILO), as well as relevant local laws. There are two main types of SMETA audits: 2-Pillar Audit: This is the mandatory core of any SMETA audit and focuses on two key areas: 1. Labour Standards 2. Health and Safety 3. It also includes additional elements such as management systems, entitlement to work, and a shortened environmental assessment. 4-Pillar Audit: This is a more comprehensive audit that includes all the elements of the 2-pillar audit, plus two additional pillars on Environment (an extended assessment) and Business Ethics