Chargebacks and the general ledger gap
Dispute queues can look healthy while reserve and write-off accounts tell another story — what to sample first.
A tidy dispute dashboard does not guarantee tidy books. Chargeback ledger assessments begin by listing every gateway status that triggers a financial posting — provisional debit, representment win, final loss, and reserve release.
Pick cases that changed status twice in one week; they expose whether the ledger over-corrects. Then pick aged cases sitting in “pending issuer” with reserves already released. Those two samples often teach more than a random hundred.
Write findings in accounting language your audit committee already uses. “Reserve released one cycle early” travels further than a generic complaint about process maturity.