When a safeguarding break has no owner
How aged suspense items in a fintech float become audit findings — and what boards should ask before closing the register.
Journal
Notes from the audit room
Practical pieces on controls testing, licensing files, and the awkward moments between draft findings and board minutes.
Building a licensing file that matches the shop floor
Licensing readiness for Taiwan fintech applications fails when the narrative describes controls the operations team cannot demonstrate.
Running a findings workshop without theatre
How to structure a fintech audit findings workshop so severity grades stick and management comments land in the final pack.
Sampling weekend settlement batches
Why weekend and holiday settlement batches deserve separate sample days in payment-institution control testing.