Reorganised, checked and certified inventory

Our client sells buses produced by the parent company and performs repairs and maintenance for the Group's buses. The service quality is of high importance as the brands serviced are premium brands. Mazars designed new procedures for stocktaking, staff training and warehouse organisation for the client.


For several years, the existence of spare parts stock could not be properly tested due to poor warehouse organisation and improper stocktaking procedures, which lead to qualified audit reports. Poor warehouse organisation also impacted the performance of repairs and maintenance.


The Mazars team proposed a series of actions to improve warehouse organisation that allowed the client to more quickly identify and locate items. In addition, new stocktaking procedures were drafted and, following a training organised for the client's employees on the new stocktaking procedures, an inventory was taken by mixed teams – Mazars and client employees.


Warehouse organisation improved significantly and allowed the client to increase the stocktaking performance for two consecutive years.

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Case studies


Worldwide bribery risk assessment

Our client is a major automotive OEM. Although production largely takes place in the UK, the company has a presence in the majority of countries across the world either through purchasing activity, direct sales or through its franchise network of dealerships. Mazars was selected to review the company’s ethical processes and procedures with reference to new legislation introduced in the UK.


Auditing sales incentive contracts

Our client is an international car manufacturer with an extensive sales network in France which is almost exclusively composed of franchisees.

Banking restructuring

Captive finance

All automotive groups possess a captive finance subsidiary enabling them to finance some of their business activities, including loans to customers. For example, PSA has bank PSA Finance and General Motors, GMAC. These financial entities can manage up to 30% of vehicle purchases, but this differs depending on manufacturers and the market situation.