Legislation requires that all private and public companies to have either an independent review or audit performed by a registered accountant an auditor.

We will gladly consult with clients individually to work out Public Interest Scores (PIS) to determine whether they will require an audit, an independent review or neither.

We are bound by the codes of professional conduct of our regulatory bodies namely, South African Institute of Chartered Accountants and Independent Regulatory Board for Auditors and all audit serviced are carried out according to the framework of the International Standards on Auditing.

We do however, pride ourselves on offering a “value added service” to our clients and go beyond the terms of engagement to provide weaknesses and recommendations to clients on how to improve their businesses.

Strategic Audit Techniques Incorporated specialises in providing tailor made accounting solutions to small, medium and large enterprises. Our team of accountants are specially trained to provide efficient and effective accounting solutions specific to each client. Our accounting services include the following:

  • Preparation of financial statements.
  • Monthly management accounting.
  • Completion and submission of VAT, PAYE, UIF, RSC, SDL, WCA returns.
  • Data capture.
  • Business Plans, Budgets and Cash Flow Forecasts.
  • Payroll Services.

In addition, we are authorised Pastel suppliers and trainers.

Our taxation services are focused on finding opportunities and leveraging them to the advantage of clients in the form of significant tax savings. It helps reduce clients’ bottom-line expenses through tailored, innovative methodologies. The practice provides advisory services in the areas of direct, indirect and personal taxes by utilizing the edicts of the Income tax act in a lawful manner.

Our services include the following:

  • Completion and submission of Income Tax returns.
  • Calculation of tax liability.
  • Calculation and submission of Provisional tax.
  • Application for extension for submission of Income Tax Returns.
  • Tax Clearance Certificates for Tenders and Foreign Investment.
  • Tax Directives.
  • Salary Structuring.
  • Income Tax Registration.
  • VAT registration.
  • Exemption certificate for Employee Tax.
  • Application for exemption from Income Tax.
  • Checking Income Tax assessments.
  • Arranging deferred payments.
  • Advising on legislation and various forms of tax.

Our Company Secretarial Service offering will ensure that you comply with all legislated requirements. We take away the administrative burden of setting up and ensuring that you comply with legislative issues, giving you more time to concentrate on your business. Our Company Secretarial Services include the following:

  • Registration of Companies.
  • Registration of Trust.
  • Formation of Co-Operatives
  • Appointment of Auditors.
  • Appointment of Accounting Officers.
  • Appointment of New Directors.
  • Appointment of New Members.
  • Appointment of Trustees.
  • Transfer of Shares.
  • Allotment of Shares.
  • Change in year end of a Company
  • Special Resolutions.
  • Maintenance of share registers.
  • Commercial Agreements
  • Shareholder Agreements

We have a team of dedicated professionals and staff whose services include the drafting of wills, formation of inter vivos and will trusts, estate planning and administration of estates and trusts. Our services include the following:

  • Asset protection.
  • Wills.
  • Trust Administration.

The minister has approved IRBA (Independent Regulatory Board for Auditors) as a B-BBEE Regulatory body  which came into effect in October 2011. This means that auditors can now be accredited by their own body, IRBA (Independent Regulatory Body for Auditors) in order to verify BEE certificates.

The Independent Regulatory Board for Auditors (IRBA) was pleased to announce that Notice 754 : Amendment of the Codes of Good Practice was published in Government Gazette No. 34612 on 23 September 2011. Notice 754 contains Statement 005 : Broad Based Black Economic Empowerment Verification that in terms of which the IRBA is appointed as the “Approved Regulatory Body” to approve registered auditors who meets the relevant requirements to provide B-BBEE Verification Assurance Services with effect from 1 October 2011.

The director of Strategic Audit Techniques Incorporated has met the necessary academic and registration requirements and was approved by the IRBA to provide B-BBEE Verification Services with effect from 10 October 2012.

Strategic Audit Techniques off the following solutions to a clients B-BBEE needs :

  • B-BBEE Verifications
  • B-BBEE Strategy Planning
  • B-BBEE Training
  • B-BBEE Consulting ( to help improve your score)

Any company that we offer consulting services to, however, cannot be verified by Strategic  Audit Techniques due to independence issues. Once the measured entity has been verified, Strategic Audit Techniques can then be consulted on how the score of the measured entity can be improved in the forthcoming verification.

From the process of engagement when all staff members are required to sign confidentiality agreements, through to the issuing of the certificates, great care is taken to ensure that the Codes of Good Practice is implemented and the measures entity receives an accurate score which it deserves.

Client information is treated very confidential and our team of B-BBEE professionals makes sure that this process is done professionally and as “painless” as possible.

Our services include conducting feasibility studies and due diligence exercises for various prospective and existing initiatives undertaken by Public and Private sector clients, including public-private partnerships, development or sale of land, closure of an entity/department, or the restructuring of a function/department. The aim of the feasibility studies, value for money assignments, and due diligence is generally to determine strategic and operational benefits to our clients, identify methods of financing, establish value for money, and determine the impact of the initiatives in terms of budgets.


In the wake of high profile corporate scandals as well as new regulations, it is becoming imperative to create company specific antifraud measures to address internal corporate fraud and misconduct. We conduct workshops focusing on fraud related regulatory requirements, industry specific fraud risks, investigation methodologies and the best practices. In addition to conducting workshops under the aegis of various forums, client specific workshops are also conducted.


Strategic Audit Techniques Incorporated’s Forensic practice can assist in detecting fraud by combining the forensic and investigative experience of forensic professionals with the use of technology. Using our forensic experience and knowledge of your organization’s particular circumstances, we can help you interpret the results and discern whether the findings represent indicators of fraudulent or unauthorized activity.

Our fraud investigation services include:

  • Advice on initial responses to fraud and control of difficult and sensitive issues;
  • A tailored action plan to assess your suspicions, limit financial loss and preserve key evidence;
  • Quick access to publicly held information about companies, directors and individuals that enables us to test suspicions;
  • Advice on how to conduct the investigation, reduce the risks and enhance recoveries;
  • Analytical data mining and analysis tools to identify potential red flags that could be indicative of fraud schemes such as fictitious/ inflated/ duplicate documents, improper or illegal payments, fictitious vendors, inflated sales or ghost employees;
  • Objective reporting, fully documented and supported by evidence, by presenting facts and explaining transactions;
  • Assistance in liaison with law enforcement agencies.



Strategic Audit Techniques Incorporated’s comprehensive approach to fraud risk management tells directors, managers, internal auditors and risk managers where their organization is vulnerable to fraud and how to plug the gaps. Whether you prefer a broad overview of the potential for fraud across your entire organization or an in-depth, detailed risk profile of a single department or process, Strategic Audit Techniques Incorporated can provide:

  • An objective analysis of your current anti-fraud programs and controls, fraud risk management processes, and investigative procedures;
  • A comprehensive fraud risk assessment of specific issues within your organization
  • Identification of organizational features that may contribute to fraud and misconduct, including culture, hiring practices, reward structures, and corporate integrity benchmarks within your industry;
  • Innovative forensic technologies to combat these risks;
  • Practical and cost-effective implementation plans to address identified issues and help deliver added business value;
  • Training programs and workshops to help enable your front-line people to identify the early warning signs of fraud and manage those risks effectively in the future.


Modern organizations rely on an increasingly complex information technology infrastructure. However the complexity of modern IT systems can complicate the process of discovering or proving electronic facts when companies are in the midst of putting fraud management procedures in place.
Technology has created new ways for organizations to respond to the challenge of preventing and detecting fraud and misconduct. Companies are employing analytic techniques in their efforts which include:

  • Proactive forensic data analysis which involves accessing company data and comparing it against other information from within and outside the company, to highlight fraud ‘red flags’ and control weaknesses.
  • Forensic Technology Services which help to recover digital evidence to support a variety of civil, administrative or criminal actions.

Strategic Audit Techniques Incorporated will help clients take control of digital evidence, enabling them to substantiate evidence to defend or prove an action, investigate online misconduct and fraud and protect digital assets. It helps organisations and lawyers discover what has happened, why it happened, and who or what was responsible. We can also make available customised reports based on specified data, relationships, transactions or fraud indicators.



Organizations often operate in unfamiliar territories or with little knowledge of the background, reputation or ability to conduct business with their potential business partners. Many times a track record and reputation can be overlooked while focusing only on the potential financial gains.

Strategic Audit Techniques Incorporated has access to a wide range of information sources in South Africa and abroad which allows us to obtain records and information on companies and individuals. Strategic Audit Techniques Incorporated’s helps highlight issues of concern that may cause potential reputation or financial damage to a company, its directors and its shareholders. Our focus is to help you understand who you are dealing with by gathering the background information required to achieve this. We dig deeper to uncover potential business problems and collect vital information which puts you in a better position to make enlightened decisions on:

  • Investing in a business
  • Recruiting new dealers, suppliers, franchisees or distributors
  • Licensing your product or services to another company
  • Establishing a strategic alliance or joint venture partnership
  • Acquiring or merging with another business
  • Appointing senior management
  • Entering a foreign market or open a foreign operation


Pre-employment screening is a way to discover important information that can influence the hiring decisions you make. Many employers discover rather late that they have hired violent offenders and persons with a history of crime involving theft, embezzlement or fraud in various forms.
Strategic Audit Techniques Incorporated helps organizations in conducting background checks of prospective employees. We provide a complete range of pre-employment screening services in a flexible, timely and cost effective manner. Our key services include:

  • Database Verification: This helps clients ascertain if the candidate has been reported for any misconduct.
  • Education Verification: This helps to confirm the educational details of the candidate, authenticity of the candidate’s degree, year of completion and the course pursued.
  • Employment Verification: This check helps to get information on the candidate’s previous employment, dates of employment, last position held and reason for leaving.
  • Reference Verification: It helps clients gain maximum information from the references provided by the candidate.
  • Criminal Verification: This helps clients identify whether the candidate was involved in any criminal activity.
  • Address Verification: This helps clients judge the authenticity of the current and the permanent address of the candidate.


Money laundering seeks to disguise the origins and true ownership of funds. It is used to legitimise the proceeds of criminal activity and to obscure the funding of clandestine activities such as terrorism. The continuing evolution and rapid development of anti money laundering (AML) laws and regulations around the world has given organisations a greater responsibility to prevent, detect and report money laundering.

The Prevention of Money Laundering Act requires financial service organisations to introduce robust AML programs that establish or enhance policies, procedures in order to support law enforcement in intercepting and obstructing the illegal flow of funds. Penalties and regulatory sanctions aside, any association with money laundering can expose organisations and individuals to adverse publicity and reputational damage

Strategic Audit Techniques Incorporated works with organisations to understand their risk profile and address the factors they need to consider to help prevent money laundering and comply with domestic and international requirements.

Our services include:

  • Risk assessment
  • Compliance reviews
  • Policy and process design
  • System advice
  • Training
  • Due diligence
  • Corporate intelligence
  • Investigations

With the growth of sophisticated technologies, particularly rapid moves towards the digitalisation of systems and processes and the growing advent of e-transactions, fraud and corruption levels are of immense concern. Left unattended, it has the ability to spread like cancer through any organization, draining resources and capital, and eating away at the bottom-line of the public sector’s ability to meet developmental objectives. According to the latest statistics white collar crime in South Africa exceeds R380 billion and all companies and organizations are at risk.

We have assembled a team of leading forensic and investigative specialists. Coupled with cutting edge detection tools and approaches we are able to review all potential components of your organization in order to implement an effective policy that will reduce your risk to crime. Should your organization be the unfortunate victim of white collar crime, it is essential to have immediate access to experienced forensic auditing and investigative specialists in order to quickly implement response plans that will minimize losses and increase recovery prospects.



  • Investigation of financial irregularities, including unauthorised expenditure, irregular expenditure and fruitless & wasteful expenditure.
  • Supply chain management review, training and compliance testing.
  • Legal compliance reviews and training.
  • Management and Financial Support Services, including compliance reviews, policy development and review, training and transfer of skills.
  • Drafting or review of Procurement Policies and Procedures.
  • Expert testimony in PFMA related matters.
  • Collection and safeguarding of evidence.
  • Search and seizure in conjunction with the South African Police Services.
  • Tracing witnesses and suspects.
  • Compiling affidavits and taking statements.
  • Interviewing and questioning witnesses and suspects.
  • Facilitating expert document examinations.
  • Verifying witness testimony.
  • Ongoing liaison with the South African Police Services and Department of Justice.
  • Compiling criminal and disciplinary cases.
  • Competent testimony in disciplinary, civil or criminal proceedings.
  • Preparing comprehensive financial profiles on individuals and companies.
  • Asset tracing & recovery.
  • Money laundering investigations.
  • Fraud awareness workshops
  • Fraud investigations
  • Fraud risk management
  • Forensic risk management
  • Forensic technology services
  • Corporate intelligence
  • Pre-employment screening
  • Dispute resolution, litigation support and expert witness services
  • Anti – money laundering compliance
  • Business ethics and integrity services

Our services include complete outsourcing and co-sourcing of the internal audit function, assistance in assembling an audit committee, preparation of audit committee charter, preparation of an internal audit charter, risk identification and management, development and implementation of a three year strategic and annual operational plans, implementation of controls, training and capacity building, special investigations, and environmental and information technology audits. Our internal audit methodology is aligned with the requirements of National Treasury’s guidelines and complies with the requirements of the International Standards for the Professional Practice of Internal Auditing.

In addition we have certified fraud examiners, and therefore well positioned to give advice on risk management.


Strategic Audit Techniques Incorporated’s Internal Verification function is tailored to meet the specific needs of the organization. It essentially encompasses:

  • Assessing whether the internal validation focus and planning process reflect its needs
  • Assessing whether there are clear reporting lines and that the structure and status of Internal verification within the organization is appropriate
  • Reviewing work methodologies to ensure they comply with relevant standards and current practices

Our review is carried out by way of questionnaires, interviews with the Audit Committee, Management and Internal Audit staff, Observation and Review of the internal audit work, and benchmarking with generic comparative criteria. The results are reviewed and the key observations and recommendations are then presented to the Audit Committee.

On specific request, our review may include benchmarking the function against organizations of similar size and/or type. This essentially entails comparing the performance of the Internal validation function with those of the selected organizations in terms of a range of attributes including quality of service, staff numbers, and cost.



The Issues

A start-up analysis to assess the costs and benefits to be derived by an organization from Internal Audit should address several factors, including the structure of the organization, the degree of autonomy of each operating unit, and your organization’s overall culture and management philosophy. An assessment also needs to be made of the control environment within your organization, and the level of awareness of control issues among both management and employees.


How Strategic Audit Techniques Incorporated can help

We will help plan for and resolve all these issues, drawing on our in-depth knowledge of ‘best practice’ in structuring and organizing effective Internal Audit functions.

We can source Internal Audit professionals who have worked with a wide variety of organizations throughout the private and public sectors by helping them assess the costs and benefits of Internal Audit functions. We have also assisted in the development of Quality Assurance functions, thereby leaving management free to concentrate on the key issues facing their businesses.

Key elements of our approach:

  • Determining the Audit Committee’s and management’s requirements and expectations
  • Establishing the function’s terms of reference or mission statement
  • Agreeing reporting lines
  • Deciding how the function should relate to other parts of the business
  • Determining the scope of the Quality Assurance work
  • Developing a risk profile for the organization
  • Developing strategic and annual Quality Assurance plans
  • Defining working practices, including the Quality Assurance methodology, risk analysis model, and audit software
  • Determining the core skills required in recruiting the right staff for the function
  • Establishing accountability and quality control standards

An accounting procedures manual enhances management’s efforts to:

  • Monitor performance against established procedures
  • Help ensure policies and procedures are consistently applied
  • Improve efficiency in training employees during periods of transition
  • Update procedural changes by reorganization or the implementation of a new information system

How we can help

Strategic Audit Techniques Incorporated recognizes the challenge faced by companies in allocating limited resources to develop an Accounting Procedures Manual. In response, we have created a service that allows an organization to outsource this task. We assist in updating or compiling new documentation of the sequence and details of key accounting function procedures.

Our approach

Strategic Audit Techniques Incorporated uses a systematic process for documenting procedures. This process includes:

  • Creating a topic outline for key procedures
  • Interviewing staff in key functional areas
  • Conducting a walk-through to validate interview information
  • Observing users performing key procedures

For each activity, we record:

  • The position responsible for the activity
  • The review process and the position responsible for sign-off
  • Required inputs for the procedure
  • Desired outputs
  • The exception handling process

After documenting the workflow and key activities for each process, Strategic Audit Techniques Incorporated develops a key reference manual.

The manual includes narratives, matrix tables to clarify interconnected activities, and flow charts for selected procedures. Supporting exhibits may include sample documents, a master calendar of critical deadlines etc. You also receive an electronic copy of the manual, which provides a mechanism for you to update procedures on an ongoing

Our financial services division is attracting existing players into new lines of business, as well as new domestic and international institutions. Our new business development service involves carrying out feasibility studies to assist institutions understand the industry environment, regulatory requirements and the future business scenario, to enable them to take informed entry decisions

With the financial sector changing at an ever-accelerating rate, the competitive dynamics of the industry is evolving rapidly and the rules of the game are getting re-defined. While new technologies and distribution channels threaten to erode traditional power bases, the forces of consolidation are embracing most segments in the financial services market. Further regulatory developments are opening up markets whilst also upgrading norms to international standards. Strategic Audit Techniques Incorporated’s strategy framework assists in aligning business strategies to this challenging environment. The key services provided to existing as well as new financial service players include:

Strategy development, which involves articulation/clarification of vision and objectives, identification and evaluation of strategic options and selection of strategies. The focus areas include organization structure, competitive positioning, product/segment strategy, information technology, marketing and distribution, and overall business profitability.

Business plan formulation is designed to provide a comprehensive analysis of the organization’s business units and the markets it operates in. The objective is to identify key business drivers, provide detailed guidelines for goal setting and formulation of action plans. We also assist new companies with license applications to the regulators

Business Transformation works on the process that the future is first created in the mind and when detailed and lived to its finest level, becomes reality. The entire process is highly structured. It begins with the CEO imagining the future desired direction at his organization. The future is detailed to a very fine level through milestones for each year. The organization’s management then revises the vision to a level which seems ambitious yet achievable. Major discontinuities in the environment, which could fundamentally change the nature of the industry, are assessed.

The entire firm is then geared to exploit these discontinuities. A clear transformation map is crafted which highlights the route the firm would adopt in various parts of its business as it goes ahead. The exercise is completed with the implementation of the designed transformation framework.

The risk management and control framework defines how a financial institution should organize itself to manage existing and potential risks. The focus at all times is on the provision of a tailored solution to meet an organization’s particular needs.

Our risk management process assists an organization through all the steps required to define and implement effective risk management policies and procedures. We ensure that our clients understand the issues related to their risks through a continual process of information sharing and skills transfer.  The nature of services include:

Risk diagnostic tools that provides a rigorous independent assessment of existing risk management practices and plans for implementing regulatory guidelines in risk management. The diagnostic tool is tailored to provide clearly defined recommendations for overcoming weakness, and solutions to address fundamental gaps.

Asset Liability Management (ALM) capability tool involves risk diagnostic review to identify major issues and quantify the exposures of the organization. The second part of the exercise would be developing an ALM strategy, redesign of processes and developing action plans for implementation.

Credit Risk Diagnostic is designed to comprehensively test existing credit risk management practices, benchmark with best practices and provide clearly defined recommendations to address fundamental gaps.

The key challenge facing business and financial institutions is to create business capabilities in line with emerging requirements within the market. The BPI exercise synthesises Strategic Audit Techniques Incorporated’s expertise in performance improvement methods, best practice solutions and industry benchmarks and trends.

Our BPI approach is strategic and focuses on assisting our clients to build a strong competitive position through:

  • Maximising revenue
  • Creating more business-focused processes
  • Reducing costs and cycle times to deliver services
  • Leveraging new IT capabilities

We have recognised that public sector procurement could be used by government as a mechanism to also achieve certain broader policy objectives such as black economic empowerment, local economic development spin-offs for small and medium sized business, skills transfer and job creation. To achieve this, institutional and economic reform was necessary within two broad themes, namely, to establish principles of good governance in the area of supply chain management and to introduce a preference system to achieve certain socio-economic policy objectives. We live in an increasingly competitive economic environment, and where changing legislation, and pressures to deliver services more rapidly and within the standards of accountability and transparency, whilst attempting to implement the right procurement system is never an easy task.


We at Strategic Audit Techniques Incorporated have come to understand this enduring pressure, and have

developed a comprehensive solution which encompasses:


 training and capacity building of staff, management and bid committees.

 provision of resources to manage the SCM process.

 development or review of the SCM policy and procedure manual.


In addition, we have software that is simple, but comprehensive to manage your entire SCM processes, namely:

 Database Registration (Web-base).

 The competitive bidding process from advertisement to adjudication.

 Performance management, through the project-based management system


Every organisation requires accurate and timely information, to communicate pertinent facts. We don’t just offer an opinion, but see ourselves as a strategic partner to your unique business processes. The measure of our quality is evident in the approach that we apply to all the assignments undertaken, and is reflected in our service offerings below:

Performance Management

Performance management is of paramount importance to any organisation, more specifically municipalities. If the Municipality does not have these management tools in place, it could be at risk of comprising service delivery crucial to communities that they serve. At Startegic Audit Techniques Incorporated we pride ourselves in ensuring that accountability in terms of strategic objectives of the municipality are always maintained. Therefore the Service Delivery and Budget Implementation Plans are our area of expertises.

Annual financial statements 

The MFMA requires municipalities to prepare and submit their annual financial statements for auditing within two months of the financial year end. The main contributing factors for non-compliance with the MFMA are the lack of capacity, staff constraints, and the implementation of Generally Recognised Accounting Practice (GRAP). Our software is specifically designed to ensure that compliance with current legislation and Accounting Standards are maintained, whilst the software has the capability to manage and update disclosure contents for GRAP and MFMA. We also provide resources to assist and capacitate municipal staff with the preparation of the Annual Financial Statements.

Audit Readiness Programme 

Our audit readiness programme has been uniquely aligned to the requirements of MFMA Circular 50 – the Municipal Audit Evidence File. This programme was compiled by our valued resources that have serviced the Office of the Auditor General and are familiar with the necessary requirements.

Asset Management 

Our powerful, yet easy to operate modular asset management system, manages assets from initial purchase through to disposal, and is termed the “cradle to grave” asset management system. The system is GRAP compliant, and combines highly detailed recording and reporting, essential for control, management and financial planning of assets. .We also provide resources to assist and capacitate municipal staff, with compilation of fixed assets registers, asset counts, revaluations and useful life estimations.

Compliance audits 

With the implementation of the MFMA, and its 16 priorities, regulations and guidelines, it is imperative that the financial management systems and mechanisms of both municipalities and municipal entities are reviewed and amended periodically. This will enable municipalities to keep abreast with changes in legislation.

We have considerable knowledge of the following legislation and its amendments, and can therefore perform compliance audits, training and advisory services:


Broad Based Black Economic Empowerment Act, No.53 of 2000.

Local Government: Municipal Property Rates Act, 2004.

Local Government: Municipal Structures Act, No.117 of 1998.

Municipal Finance Management Act, No. 56 of 2003.

Municipal Investment and Municipal Public-Private Partnership Regulations: Gazette No. 27431, 01 April 2005.

Municipal Planning and Performance Management Regulations, 2001.

Municipal Structures Act.

Municipal Supply Chain Regulations: Gazette No. 27636, May 2005.

Municipal Systems Act No. 32 of 2000.

Preferential Procurement Act, 2001.

Preferential Procurement Policy Framework Act, No.5 of 2000.

Promotion of Access to Information Act, No.2 of 2000.

Standard Operating Procedures and Best Practice.

Treasury Regulations, 2005.

Annual Municipal Budgets 

Section 24 of the MFMA requires a municipal council to approve its annual budget before the commencement of its budget year. Furthermore MFMA circular 48 requires that such budgets be prepared in the prescribed format. However, constraints such as skills and staff shortages hamper municipalities from meeting these legislative requirements. We can assist and capacitate municipal staff with the preparation of the annual budget and related budget policies.

Policies and Procedure Manuals 

Adequate policies and procedure manuals form the backbone of any organisation, both operationally and strategically. These policies and procedures must be continuously updated to ensure compliance with current legislation and amendments. We can assist with the review and development of policies and procedure manuals that best suit the environment of the municipality whilst ensuring compliance with legislation. Our

services further extend to the training and “knowledge sharing” of legislation and best practice methods by means of workshops and “one-on-one” interaction with officials and councillors of the municipality.


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External Audit Services
Accounting Services
Taxation Services
Company Secretarial
Estate Planning Services
Broad Based Black Economic Empowerment Certification