The audit list for Walmart factory inspections is as follows: 1. Employee handbook/guide; 2. Records of underage workers entering the factory and regular physical examinations; 3. Workers’ voluntary overtime declaration or agreement (if applicable); 4. Remedial measures after child labor is discovered.

Procedures; 5. Company policies and procedures to protect underage workers and female workers; 6. Resignation procedures including resignation notice time and dismissal and related records; 7. Recruitment procedures; 8. Welfare provisions (allowances, paid leave such as annual leave or

Marriage and maternity leave, etc.); 9. First aid and treatment procedures; 10. Evidence of workers’ insurance plan (social insurance and supplementary commercial insurance); 11. Policy prohibiting recruitment of child labor; 12. Regular and overtime working time records in the last 12 months and the past

Attendance records for 12 months; 13. Salary schedules and pay slips for the past 12 months, with all deductions and income items; 14. No forced/bonded/prison labor policy; 15. Records related to cooperative vocational schools (such as

applicable); 16. The roster includes detailed human resources such as the number of direct, indirect, dispatched and temporary workers in each department; 17. Contract with the labor dispatch company (if applicable); 18. Labor contract (all employees)/collective

Agreement (if applicable); 19. Factory rules, regulations, processes and procedures related to discipline; 20. List of minor workers/registration certificate for the use of minor workers (recorded by the local labor bureau); 21. Personnel files include employee registration at the factory,

Issuance records of copies of ID cards, recent photos, relevant age certification documents and copies of labor contracts; 22. Leave requests; 23. Shift arrangements for juvenile workers; 24. Attendance record management procedures; 25. Production records including daily records

and piece-rate production schedules; 26. Apprenticeship policy (including no hiring of apprentices); 27. Compensation policy stipulates the calculation and deduction methods of base salary and overtime pay; 28. Records/comprehensive timekeeping approvals for controlling working hours (if applicable); 29.

Records or forms of remedial measures after child labor is discovered; 30. Canteen/dormitory rules and regulations; 31. Overtime application and arrangement (if applicable); 32. Bank transfer and list of wage payment (if any); 33. Monitoring of labor,

Procedures for environmental health and safety regulations; 34. Worker meeting minutes/union and management meeting minutes; 35. Pre-hiring physical examination requirements; 36. Health and safety procedures (e.g. lockout signs, confined spaces, thermal work, etc.); 37.

List of labor/environmental health and safety risks identified by the factory and risk assessment records; 38. Hazardous energy control procedures, electrical safety, confined space entry and fall protection, etc.; 39. Anonymous grievance procedures to protect against retaliation; 40. Policy prohibiting discrimination

; 41. Working time policy includes regular and overtime work, shifts, entry and exit, rest, vacation and shift compensation; 42. Workers’ leave policy; 43. ID card verification/confirmation procedures; 44. Workers’ complaint handling policies/procedures/complaints

Handling records, including worker or union meeting minutes (if any); 45. Non-conformity tracking, closure, status and management review records; 46. Work-related injuries and illness records (such as record books or nurse logs);

47. Emergency plan and drill report; 48. Electrical system safety inspection report; 49. Policies to ensure freedom of association/union; 50. Evidence of regular communication and feedback with workers; 51. Piece rate calculation procedures (if applicable);

52. Discipline enforcement records and related investigation and implementation actions; 53. Lightning protection system test report.