Method

How an engagement moves from scoping call to findings letter

The sequence is deliberate: inventory what exists, walk the real process, sample with intent, then write for the board and the file.

Notebook with handwritten audit checklist beside coffee
Working papers before the board summary
  1. 1. Scoping inventory

    We list products, rails, and document sources. If exception logs or settlement calendars are missing, the estimate widens before fieldwork starts — not after.

  2. 2. Process walkthrough

    Operators demonstrate authorisation, clearing, onboarding, or credit decisions with live tickets and files. Slide-only walkthroughs are declined as insufficient evidence.

  3. 3. Sample design

    Samples mix random selection with risk-weighted picks: high-value payments, aged suspense, high-risk KYC corridors, or exception-approved loans.

  4. 4. Testing and notebooks

    Each sample records source, attribute tested, result, and residual question. Working papers stay internal; the letter cites only what management needs.

  5. 5. Draft discussion

    Findings are walked with management before finalisation so factual corrections land early. Tone debates do not erase sample results.

  6. 6. Board summary

    A short ranked summary accompanies the findings letter: scope, material gaps, residual risk, and named remediation owners where provided.

Where fieldwork happens

Scoping and drafting can be remote. Sample testing stays on-site in Taiwan when customer files or ledger extracts cannot leave the premises. Our office base is in 高雄縣; travel elsewhere in Taiwan is arranged in the engagement letter.

What we refuse to do

We will not backdate evidence, soften unsupported licensing narratives, or issue a letter that certifies regulatory approval. Declining work is part of the method.

Match this method to an engagement

Browse the catalogue or write with your product map and deadline. We will propose a scope — or explain why we cannot take it.