Journal

Field notes on fintech audits

Notes from fieldwork: licensing packs, sampling choices, recon ageing, and how control owners prepare for hard questions.

11 May 2026

What a Taiwan licensing pack usually leaves incomplete

Policies get written; sample files and exception logs often do not. Here is where licensing packs thin out under scrutiny.

2 April 2026

A workable sample is not a census. Stratify by risk band, fix the window, and document why each file entered the sample.

17 March 2026

Aged breaks, unexplained suspense, and mismatched safeguarding accounts deserve attention before an auditor arrives.

6 February 2026

Diligence interviews go better when owners can point to a file, name a constraint, and admit where practice still trails policy.