Then eyes, then conversations
We start with the records, then watch the process that produces them, then interview. Each stage tests the one before it.
Diagnose · Operational audits
Find the leak. Put a rand figure on it.
Independent operational audits for multi-site businesses, starting with fuel retail. We read the records, watch the real process at shift change, speak to the people who do the work, and quantify every finding in rand against a source document you can check.
Why it matters
Reports summarise. Losses live in the detail.
Every figure has a source
Each rand value in the report points to the document, page and line it came from. If a number cannot be traced, it does not appear.
Round down, state the assumption
A smaller number nobody can attack is worth more in a boardroom than a larger one that falls apart on the first question.
What we look at
Concrete deliverables, agreed upfront.
Everything below is written into the engagement letter before work starts, so you know exactly what you are paying for.
- Cash payouts: who authorised them, and whether each recipient can be verified
- Cash-ups: variance by cashier and by shift, summed as absolute values, never netted
- Wet stock: dated, photographed dips against book stock, valued at cost rather than retail
- Recurring and related-party charges checked against signed agreements
- Capture errors: implied price checks run before any finding is built
- Controls: can each site detect a loss of cash or fuel, and how long would it take?
- Systems: POS, back office and accounting, and where manual re-keying creates risk
Process
How an engagement runs
Before
Scope and records
Agree sites, period and access. Request exports and documents in advance, so time on site is spent observing rather than waiting.
On site
Observe and interview
Typically two days per site, timed around cash-up and shift change, with interviews across roles.
Desk
Analyse and quantify
Build the working papers, reconcile, and quantify each finding against its source.
Deliver
Report and walk-through
A per-site diagnostic and a consolidated report, walked through with owners or directors.
- Fuel retail groups with several forecourts
- Multi-branch retail and hospitality operators
- Owners who suspect leakage but cannot see where
- Groups preparing for a sale, a new partner or new funding
- Statutory financial audits, which require a registered auditor
- Forensic investigations of named individuals, which need legal advice first
Investment
Per sitefixed fee
A fixed fee per site, agreed before fieldwork begins. Deposit on signature, balance on delivery of the report.
- Timeline
- Typically two to three weeks for a small group, depending on sites and records
- Confidentiality
- Signed before we start. We never discuss clients or findings publicly.
- Scope
- Operational, not a statutory audit
- VAT
- Prices exclude VAT where applicable
Questions
Things people ask.
Will the report name staff?
Reports describe control failures and patterns. Where individual conduct may be involved, it is handled separately and carefully, with appropriate advice, and not published in a board pack.
Is this a financial audit?
No. It is an operational audit of processes and controls. It does not replace your statutory audit or accounting officer, and complements both.
What access do you need?
Read-only access to, or exports from, your POS, back office and accounting systems, plus the paper records each site keeps.
Is it confidential?
Completely. We sign confidentiality terms before any fieldwork and do not discuss clients, sites or findings outside the engagement.
Tell us what you're trying to fix.
A 30-minute call is enough to tell whether this is the right build, and whether you should start with an audit instead.