Sampling practice
How we size a KYC sample for a payment institution
Sample size is a judgment call. Here is how we explain that judgment to compliance officers who need a defensible number.
Field Notes
Notes from audit fieldwork
Short pieces on sampling judgment, bank sponsor questions, findings letters, and preparing operations teams for walkthroughs.
Partnership readiness
What Taiwan bank sponsors usually ask before renewing a fintech partnership
Bank sponsorship renewals rarely fail on brand polish. They stall on complaint logs, settlement breaks, and unclear ownership of exceptions.
Reporting
Writing a findings letter that boards actually read
A findings letter fails when every issue looks urgent. Ranking and plain language matter more than annex thickness.
Fieldwork
Preparing a Pingtung operations team for an on-site walkthrough
On-site days go well when the liaison has already pulled the right files and protected staff time — not when everyone waits for auditors to invent the agenda.