Technology and automation

Technology can strengthen controls, but it cannot replace judgement

Technology can improve consistency and visibility, but it should not turn uncertain source records or unresolved interpretations into false certainty.

Published
19 July 2026
Reading time
5 min read
Last reviewed
19 July 2026

Automation is strongest in repeatable control activities

Digital tools can help track evidence status, approvals, deadlines, document versions and source schedules where the process is clear and repeatable.

Poor source data produces poor outputs

If supplier records, employee schedules, programme information or spend data are incomplete, automation may reproduce those weaknesses more efficiently rather than solve them.

Rules require context and interpretation

B-BBEE recognition depends on the applicable Act, Code, Sector Code and facts of the entity. A tool should support interpretation; it should not assume that one rule applies identically across all contexts.

Human review remains necessary

Accountable review remains necessary where facts, eligibility, timing, classification or evidence sufficiency require judgement.

Technology should preserve traceability

A useful control environment should make it easier to see the source record, calculation basis, approval history and evidence relied on for a claim.

Questions for consideration

  • Which controls are suitable for automation?
  • Who reviews exceptions and interpretation issues?
  • Can the tool trace each claim back to the source record?

What leadership should take forward

Technology can strengthen the reliability of B-BBEE processes, but it should support accountable judgement rather than create an illusion of certainty.

Sources and basis

This Perspective is informed by the B-BBEE Act, applicable Codes of Good Practice, official guidance and Siza Consulting’s professional interpretation of implementation and governance considerations.

  • Republic of South Africa, Broad-Based Black Economic Empowerment Act 53 of 2003, as amended, Act 53 of 2003, 2003, as amended. Source location: Official South African legislation publication sources. Accessed 19 July 2026.
  • Department of Trade, Industry and Competition, Codes of Good Practice, Gazette 36928, Government Gazette 36928, 2013. Source location: https://www.thedtic.gov.za/wp-content/uploads/BEE-code_gud_practice10102013.pdf. Accessed 19 July 2026.
  • Department of Trade, Industry and Competition, Applicable gazetted Sector Codes, Current sector-specific Codes issued under the B-BBEE framework, Current as applicable. Source location: Official dtic Sector Code publications and Gazette notices. Accessed 19 July 2026.
  • B-BBEE Commission, Published guidance, research and reports on B-BBEE implementation and compliance considerations, B-BBEE Commission public guidance and reports, Current as applicable. Source location: https://www.bbbeecommission.co.za/. Accessed 19 July 2026.

General information notice

This content provides general professional commentary and does not replace an assessment of an entity's applicable B-BBEE Code, measurement period, circumstances, calculations and supporting evidence. Sector-specific requirements may differ from the Generic Codes.

Guidance

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