What Taiwan examiners ask first about payment onboarding
A practical look at the first questions examiners raise when sampling payment institution onboarding files in Taiwan.
Field Notes
Practical writing from audit fieldwork
Short guides rooted in Taiwan fintech audits — sampling choices, licence mapping, and how boards should read severity ratings.
Sizing an AML alert sample without drowning the team
Defensible sample sizing for AML alert testing — enough depth for credibility, not so much that investigators stop clearing the live queue.
Licence conditions are not the same as your policy table of contents
Mapping each licence condition to a living control owner beats polishing policy headings before an audit visit.
How boards should read a severity-rated findings report
Directors need a calm method for reading severity ratings — especially when amber findings outnumber red ones after a fintech audit.