Audit engagement
Payment gateway financial audit
End-to-end financial audit of a payment gateway application, tracing money movement from authorisation through settlement into the books your finance team signs.
Who this is for
Finance controllers, internal audit leads, and compliance sponsors at acquiring institutions, payment facilitators, and gateway operators who need an independent reading of how the application posts money — not a product demo.
Result you receive
A findings letter and working-paper summary that show where settlement, fees, refunds, and chargebacks align with the books, where they diverge, and which exceptions deserve management attention before external audit or a regulatory review.
Scope included
- Walkthrough of the gateway’s financial event map: authorisation, capture, void, refund, chargeback, and payout
- Sample selection across settlement batches for the agreed period
- Comparison of gateway extracts to bank credits, suspense accounts, and merchant payable sub-ledgers
- Review of fee posting logic against published or contracted schedules
- Assessment of reserve, rolling reserve, and write-off pathways
- Closing workshop with your finance and operations contacts in Bangkok or by video
Scope excluded
- Penetration testing, code review, or infrastructure hardening
- Continuous monitoring software or a hosted dashboard
- Legal opinions on licensing (we can note questions for your counsel)
- Restatement of historical financial statements (we provide evidence; your accountants execute)
How we work
- Briefing — You share gateway type, currencies, volumes band, and the financial period under review.
- Access plan — We agree read-only extracts, sample sizes, and on-site days at your operations floor or our Silom meeting rooms.
- Fieldwork — Auditors trace samples, interview process owners, and log exceptions with source references.
- Findings — Draft letter for factual review, then a final pack with prioritised remediation notes.
Duration and delivery
Most engagements run four to eight weeks depending on the number of acquiring rails, currencies, and whether chargeback archives are fragmented. Work is led from Bangkok with travel inside Thailand as needed; ASEAN remote fieldwork is available when extracts are complete.
Preparation
Please ready: settlement files for the period, merchant fee schedules, chart of accounts mapping for gateway accounts, chargeback logs, and a contact who can explain cut-off rules. Delays in extract delivery extend the calendar.
Pricing basis
Quoted after a short scoping call. Fees reflect period length, rail count, and whether dual-currency settlement is in play. A deposit secures fieldwork dates; see our refund policy for cancellation terms.
Next step
Request this audit with your gateway scope and preferred start window. We respond within two business days from Level 6, 92 Silom Road, Bang Rak, Bangkok 10500.