Sampling customer files without theatre
How we size AML file samples for payment firms so findings stay defensible when a supervisor asks how the sample was chosen.
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Writing from the evidence room
Articles on sampling, safeguarding narratives, payment breaks, and how we pace on-site audit weeks in Taiwan.
What boards miss in safeguarding packs
Three recurring gaps we see when e-money boards review client-money narratives before they reach a supervisor’s desk.
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Preparing for a licence gap workshop
A practical checklist for founders who want a pre-licensing readiness session to produce usable outputs, not another slide deck.
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Reconciliation breaks that signal deeper issues
Not every nostro break is a bookkeeping nuisance. Some patterns point to weak merchant onboarding or unclear cut-off rules.
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Field notes from Chiayi: pacing an on-site audit week
How we structure on-site days when a Taiwanese fintech team prefers paper walkthroughs alongside remote evidence rooms.
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