This policy was established to ensure that all audit activities conducted by CERTIGO QAS Private Limited were carried out impartially, free from any commercial, financial, or other external influences. The organization remained committed to maintaining the integrity, objectivity, and credibility of its audit processes. Impartiality was a key principle in ensuring that all audits were conducted with transparency, fairness, and without any undue influence.

This policy applied to all personnel involved in audit activities, including top management, auditors, technical experts, and support staff. It also extended to any external personnel engaged in audit-related activities under CERTIGO QAS Private Limited. The policy covered all audit operations, from planning to execution and reporting, ensuring that no bias influenced the results.

CERTIGO QAS Private Limited committed to performing all audit activities with the highest degree of impartiality. The company ensured that all audits were carried out objectively and without bias, allowing the results to be based solely on verifiable evidence and established regulatory criteria. The integrity of the audit process was never compromised, and every effort was made to prevent conflicts of interest from influencing audit outcomes.

Top management was fully committed to upholding this policy and took all necessary steps to ensure its effective implementation. The organization ensured that:

• Impartiality was a core value embedded in the company's audit culture and governance framework.
• Clear guidelines and procedures were established to safeguard impartiality and avoid conflicts of interest.
• All personnel at every level of the organization were made aware of their responsibility to uphold impartiality.
• Mechanisms were in place to detect and mitigate risks that could threaten the impartiality of audit activities.

To maintain impartiality, the following measures were enforced:

• Conflict of Interest Prevention:
   
  • All employees, auditors, and associated personnel were required to disclose any potential conflicts of interest before engaging in audit activities.
  • The organization maintained a strict separation between auditing functions and any other commercial or advisory services that could compromise impartiality.
  • Any identified conflict of interest was evaluated, and appropriate steps were taken to mitigate its impact.
• Training and Awareness:
   
  • Regular training sessions were conducted to ensure that all personnel were well-informed about the principles of impartiality and the methods to uphold it in their work.
  • Training programs emphasized the importance of conducting audits independently and without external pressures.
• Transparency and Public Accessibility:
   
  • The text of this policy was made publicly available on our official website of CERTIGO QAS Private Limited, ensuring transparency and accountability in audit operations.
  • The organization also maintained open communication channels to receive feedback on its impartiality measures from relevant stakeholders, including regulatory bodies and audited entities.

The implementation of this policy was continuously monitored through internal audits, performance reviews, and third-party assessments. Any deviation from the policy was investigated thoroughly, and corrective actions were taken to restore impartiality. The organization remained committed to reviewing and improving this policy periodically to ensure its continued relevance and effectiveness.

This policy was communicated to all employees, external auditors, and relevant stakeholders. The organization ensured that all personnel understood their responsibilities in safeguarding impartiality and were equipped with the necessary knowledge to comply with the policy. The policy was included in employee handbooks, training materials, and publicly accessible resources.

CERTIGO QAS Private Limited held all personnel accountable for adhering to this policy. Any violation of the impartiality policy was subject to disciplinary action, which could include reassignment, suspension, or termination of duties. Additionally, employees were encouraged to report any instances of undue influence or pressure that could compromise the integrity of audit activities.

This policy was approved by the top management of CERTIGO QAS Private Limited and was subject to periodic review.  Any updates or revisions were communicated accordingly.