Intelligent Infrastructure

Intelligent Infrastructure

We examine how money moves through your payment gateway — and whether the books agree.

Intelligent Infrastructure conducts financial audits of payment gateway applications for acquiring houses, fintech finance desks, and merchant aggregators that need settlement proof, fee integrity, and chargeback trails they can defend.

Request an audit brief
Financial documents and calculator on a desk during an audit review

Flagship engagement

Our core work is a structured financial audit of a live or pre-launch payment gateway application — not a software sale, but a human-led examination of ledgers, controls, and exception paths.

Payment gateway financial audit

A time-boxed engagement that traces authorisations, captures, settlements, fees, refunds, and chargebacks from the gateway application into the financial records your board and auditors rely on.

  • Sample-based tracing of settlement batches against bank credits
  • Review of merchant fee schedules versus posted deductions
  • Mapping of dispute and refund ledgers to operational queues
  • Written findings letter with prioritised remediation notes
Read the full engagement scope
Analyst reviewing spreadsheets and reports at a workspace

Related audit work

Supporting reviews that often sit beside a full gateway audit when a narrower question needs answering first.

Settlement reconciliation review Focused check of batch cut-offs, float timing, and unmatched items between the gateway and the bank. Merchant fee structure review Independent reading of MDR, scheme fees, and markup logic against what merchants were billed. Chargeback ledger assessment Walkthrough of representment, write-offs, and reserve releases with financial impact noted.

The settlement float explanation finally matched what we saw in the Bangkok bank statements — after two weeks of samples, not a slide deck.

— Finance lead, regional acquiring partner

Evidence from real engagements

Client stories on this site describe specific gateway audit stages — access delays, fee schedule mismatches, and how findings were handed to internal auditors. We keep claims qualitative and tied to work actually delivered.

Browse client stories

Ready to brief an audit?

Share the gateway scope, the period you care about, and who holds the ledger extracts. Our Silom desk replies within two business days.

Contact the Bangkok office