Reading Exception Logs Without Losing the Signal
How finance teams in Taiwan can sort override and mismatch logs so fraud review work starts with the right population.
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Notes from fraud review and exception fieldwork
Short pieces on sampling, cut-off, interviews, and reporting—written for people who prepare the files and sit through the findings meeting.
Cut-Off Testing Around Month-End in Multi-Entity Groups
Practical steps for checking revenue and expense cut-off when several Taiwan entities close on staggered calendars.
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What to Prepare Before a Fraud Review Begins
A plain checklist for controllers who want the first week of fieldwork to produce answers, not document chases.
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Interviewing Process Owners Without Freezing the Room
How to ask about overrides and unusual postings while keeping people willing to explain how work really happens.
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Writing Board Packs After Exception Work
What audit committees usually need to see when exception testing is finished and decisions are still open.
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