Field notes from Chiayi: pacing an on-site audit week

On-site weeks work best when Monday is reserved for walkthroughs and Tuesday for quiet sampling. Mixing both on the first morning exhausts the people who hold the keys to the evidence room.

We keep interview slots short and tied to a control question. Open-ended “tell us how compliance works” sessions produce stories; timed questions about a named control produce evidence.

Local teams in Chiayi and nearby cities often prefer afternoon review of annotated working papers so overnight clarifications can land before the next day’s testing. We build that cadence into the plan rather than treating it as a courtesy.

Remote follow-up still closes most engagements. The on-site days exist to resolve ambiguities that email cannot—especially when binders and stamp logs are part of the control story.