When authorities examine.
WHAT INSPECTIONS EXAMINE
Compliance with the requirements applying to your activity.
WHO CONDUCTS THEM
Tax authorities Sector regulators Labour and safety authorities Environmental authorities Local government
WHAT TO ESTABLISH BEFORE ANY INSPECTION
What requirements apply Whether you actually meet them Where the evidence is
WHY IN ADVANCE
Preparation during an inspection is visible.
WHAT TO MAINTAIN
Records generated by the operation continuously, not assembled when required.
WHY
Reconstructed records are detectable and they are treated seriously.
WHAT TO ESTABLISH
Who receives inspectors What they are authorised to provide Who is notified immediately
WHY A DEFINED PERSON
Inspections handled by whoever is present produce inconsistency and error.
WHAT TO DO WHEN INSPECTORS ARRIVE
Verify their identity and authority Notify the responsible person Be cooperative Provide what is requested Record what was examined and taken
WHY VERIFY IDENTITY
Impersonation occurs.
WHAT TO RECORD
Who attended, what was requested, what was provided, and what was said.
WHY
It is the record if findings are disputed.
WHAT TO AVOID
Volunteering information beyond what is asked Speculating Being obstructive Offering anything improper
WHY OBSTRUCTION FAILS
It converts a routine inspection into scrutiny.
WHAT TO DO ABOUT FINDINGS
Establish exactly what is required Correct it within the period Evidence the correction
WHAT TO KEEP
Every inspection report and your response.
WHAT TO REVIEW
Findings, and whether the underlying cause was addressed.
