Evidence gap analysis
Map what proves your position, what weakens it and what is missing across documents, data and operations.
Advisory · South Africa
Find compliance risk before SARS or an auditor does.
Operational risk reviews identify where process weaknesses, poor data quality, missing evidence or unclear accountability would undermine your tax or compliance position. Meridian helps mining and fuel-intensive businesses close those gaps early—when fixes are still practical.
The risk is often hidden in operations, not in the law
Tax and compliance teams frequently receive sound legal advice—but the business cannot prove the facts behind it. Records are incomplete, sites operate differently from policy, reconciliations do not tie out, and nobody owns the evidence chain end to end.
Meridian’s operational risk reviews connect legal and tax questions to what actually happens on site, in systems and in records, for South African businesses facing diesel refund, SARS, customs/excise or fuel-control scrutiny.
Who this is for
- CFOs and tax heads preparing for SARS audits or the 2026 diesel refund platform
- Internal audit or compliance teams needing an external evidence-led view
- Operations leaders asked to support a tax position they did not design
- Businesses post-merger or multi-site roll-up with inconsistent fuel records
Process and control testing
Review fuel receiving, dispensing, logbooks, asset allocation and reconciliations against stated compliance positions.
Data quality and accountability
Identify where poor data, manual workarounds or unclear roles create exposure under audit.
Prioritised remediation plan
Practical recommendations ranked by risk and feasibility—not a 200-page report nobody implements.
Pre-audit readiness
Structured preparation before SARS verification, diesel refund audits or customs/excise scrutiny.
Diesel refund compliance advisoryHow a review typically works
- Scope the matter: tax type, sites, periods, systems and the outcome you need.
- Collect and test records: source documents, logbooks, reconciliations and operational data.
- Interview key roles: operations, fuel management, finance and compliance where needed.
- Report findings and priorities: evidence gaps, control weaknesses and recommended fixes.
- Support implementation: optional follow-on work on fuel controls, analytics or dispute preparation.
What to prepare before contacting us
- Description of the compliance matter or upcoming audit
- Sites, periods and approximate fuel volumes involved
- Sample records (purchases, logbooks, reconciliations, SARS correspondence)
- Key deadlines or claim cycles
- Who internally owns fuel operations and tax compliance
Frequently asked questions
What is an operational risk review in a compliance context?
It is a structured assessment of whether business processes, records, systems and accountability actually support the tax or compliance positions being taken—before an auditor or SARS tests them.
When should we commission a review?
Before a major diesel refund claim cycle, ahead of SARS registration on the new platform, after internal audit findings, when merging sites or systems, or when legal advice is strong but records are uncertain.
What does Meridian deliver?
A prioritised view of evidence gaps and process weaknesses, practical recommendations, and clarity on what must be fixed before submissions, audits or disputes—not a generic compliance checklist.
Is this the same as internal audit?
No. Meridian’s focus is evidence-led tax and compliance risk: whether your position is provable under SARS or customs/excise scrutiny. We often work alongside internal audit, tax advisers and attorneys.