Audit engagement
Ledger & Control Audit
A structured reading of your general ledger, settlement cut-offs, and control narratives for payment, lending, or wallet operators preparing for board, investor, or supervisory questions.
Who this engagement serves
Founders, finance leads, and compliance managers at licensed or pre-licence fintech firms in Taiwan who need an independent view of whether balances, journals, and stated controls actually hold together under scrutiny.
Result you can expect
A written audit memorandum with findings ranked by severity, reconciled sample trails from customer funds to ledger accounts, and a practical remediation sequence your internal team can execute without rewriting your entire finance stack.
Scope
We examine a defined period of ledger activity, bank and payment-partner reconciliations, suspense and clearing accounts, user-fund segregation evidence, and the control descriptions you already present to boards or counterparties. We do not redesign your product or replace your statutory auditor.
What is included
The engagement produces a complete audit pack you can share with directors or advisors.
- Opening scoping call and written engagement letter with period, entities, and materiality thresholds
- Sample selection across high-risk journals, settlement batches, and suspense movements
- Walkthrough interviews with finance and operations owners named in your control descriptions
- Findings memorandum with evidence references and remediation priority
- Closing briefing for up to two hours with your nominated attendees
What is not included
To keep the audit independent and bounded, the following sit outside this engagement.
- Statutory financial-statement audit opinions under Taiwan company law
- Legal advice on licence applications or disputed customer claims
- Ongoing bookkeeping, month-end close, or controller outsourcing
- Penetration testing or information-security certification work
How the review proceeds
We keep the sequence calm and document-first so your team knows what arrives when.
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1
Scope lock
We confirm entities, products in scope, cut-off dates, and the questions your board or counterparties have already raised.
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2
Evidence intake
You provide ledger extracts, bank statements, partner settlement files, and current control narratives. We issue a short checklist before kickoff.
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3
Field testing
Samples are traced, interviews conducted, and exceptions logged with supporting references.
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4
Memorandum & briefing
You receive the written findings, then a live walkthrough of what to fix first and what can wait for the next close cycle.
Preparation we ask of you
Export general-ledger detail for the agreed period, assemble partner settlement files in their native format where possible, and nominate one finance contact who can answer follow-ups within two business days.
Constraints to note
We cannot begin field testing until bank and partner files covering the full period are available. Multi-entity groups with separate ledgers may require a longer calendar or a phased fee.
Ready to brief the engagement?
Share your product lines, ledger cut-off date, and any regulator correspondence already in hand. We will confirm fit and fee range before work begins.
Send a briefing noteWhite Pine’s flagship work for audits for fintech sits here: not a software scan, but a human reading of how money moves through your books and whether the story you tell about controls matches the paper trail.