Methodology

Why a dedicated method page

Gateway finance work fails when samples are random, cut-offs are assumed, or findings arrive without owners. This page shows how Intelligent Infrastructure runs an engagement so your team can prepare extracts and calendars with fewer surprises.

Stage 1 — Brief and boundaries

We confirm the legal entity, gateway product name, currencies, period under review, and whether the audience is internal audit, the board, or an external firm waiting on evidence. Out-of-scope items (for example code security) are written down early so nobody expects them mid-fieldwork.

Stage 2 — Population and sample plan

Settlement batches, fee postings, refunds, and chargebacks are sized as populations. We propose statistical or judgmental samples based on risk — high-value merchants, weekend settlements, and FX conversion days often receive heavier coverage.

Stage 3 — Fieldwork

Associates pull working papers; leads challenge exceptions. On-site days in Bangkok (or your operations floor elsewhere in Thailand) sit beside remote extract review. Every material break cites a source.

Stage 4 — Factual clearance

A draft findings letter goes to your nominees for factual correction only — not for softening conclusions. We mark management comments distinctly from our observations.

Stage 5 — Closing pack

You receive the final letter, a prioritised remediation list, and, where agreed, a short workshop for finance and operations. Working papers remain available to your internal auditors under the engagement letter terms.

What you prepare

• Gateway settlement and payout files for the period
• Bank statements or MT940/CAMT equivalents for matching accounts
• Merchant fee schedules and effective-dated changes
• Chargeback and refund logs with status history
• Chart-of-accounts mapping for gateway-related balances

Natural next actions

Browse audit engagements or request an audit brief with your period and rail count. Fee orientation lives on the Fees page.