SEDEX 2 & 4 Pillar SMETA Audits in India. SMETA (Sedex Members Ethical Trade Audit) is a compilation of best practices in ethical audit. SMETA audits use the ETI Base Code, founded on the conventions of the International Labour Organization, as well as relevant local laws. SMETA audits can be conducted against two or four auditing pillars. The two pillars mandatory for any SMETA audit are Labor Standards and Health & Safety. The two additional pillars of a 4-pillar audit were introduced to further deepen the social responsibility aspect of SMETA audits.