Engagement
Fintech Assurance Audit
A full-cycle assurance engagement covering ledger integrity, payment controls, and regulatory reporting for licensed fintech operators in Taiwan.
What this engagement delivers
Summit Ledger Advisory’s fintech assurance audit is a structured examination of how money moves through your books, how customer funds are safeguarded, and whether management reporting matches the underlying transaction trail. You receive a written findings pack, a control matrix, and a closing briefing for directors or the compliance committee.
This engagement is designed for operators who already hold, or are approaching, a Taiwan fintech-related licence and need independent assurance rather than an informal health check.
Scope included
- Mapping of revenue, settlement, and safeguarding ledgers against source transaction extracts
- Walkthroughs of payment authorisation, reconciliation, and exception handling
- Sample testing of customer refunds, chargebacks, and suspense account clearances
- Review of regulatory return drafts against working papers
- Written management letter with prioritised findings and remediation owners
Scope excluded
- Legal opinions on licence eligibility
- Software development or system implementation
- Continuous internal audit staffing
- Tax filing preparation
How the work proceeds
- Scoping call — We confirm entities, products, reporting period, and access to ledgers and bank statements.
- Planning memo — You receive a risk-focused plan naming which cycles we will test and which evidence we need first.
- Fieldwork — Practitioners sit with finance and operations leads, pull samples, and reconcile to bank and processor statements.
- Clearance — Draft findings are discussed with management so factual points are settled before the board pack is finalised.
- Closing — Final report, control matrix, and a short oral briefing for the intended audience.
Preparation we ask for
Provide the chart of accounts, trial balance, bank reconciliations for the period, payment processor statements, and the last two regulatory returns. Assign a single finance contact who can unlock document access within two business days of each request.
Constraints and next step
Work begins only after a signed engagement letter and agreed access window. If your reporting deadline sits inside four weeks, we will say so during scoping rather than compress testing below a defensible standard.
To begin, request a scoping call or review fee guidance.