Sedex SMETA (Sedex Members Ethical Trade Audit) is a common audit methodology and report developed by Sedex members in order to meet multiple customer requirements and reduce duplication of effort in ethical auditing. A SMETA audit is based on: The 9 elements of the ETI (Ethical Trading Initiative) code which form the measurement criteria with local law. Specific requirements for Management Systems, Entitlement to Work, Sub-contracting and Homeworking, 2-Pilar / 4-Pilar.