Reconciliation gaps that stall fintech licensing
Supervisors rarely reject a filing for missing jargon — they pause when daily cash and e-money reconciliations cannot be reproduced from the same source files.
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Journal
Field notes from audits for fintech
Short articles on sampling, interviews, and attestation questions — written for operators and directors preparing for real deadlines.
Preparing interviewees for control walkthroughs
The best walkthroughs sound like a calm operator describing a Tuesday morning — not a rehearsed speech that collapses when an auditor asks “show me.”
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What boards should ask before signing control attestations
A signature on a control attestation is a judgment call. These questions help directors separate well-managed residual risk from hopeful narrative.
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Sampling customer-fund safeguarding without drowning in files
Effective safeguarding samples are small, intentional, and tied to the moments money could leave customer protection — not random folders pulled to fill a binder.
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