Full Ledger Controls Audit

What this engagement covers

We examine how money moves through your books: customer cash, settlement accounts, fee revenue, chargebacks, and intercompany clearing. The flagship Full Ledger Controls Audit produces a written findings pack with control gaps ranked by severity, sample testing notes, and a remediation sequence that your finance team can act on without re-interpreting our language.

Included

• Scoping interview covering entity structure, product rails, and reporting period
• Mapping of primary ledgers and sub-ledgers against bank and processor statements
• Sample testing of high-volume and high-risk transaction classes
• Review of reconciliation ownership, frequency, and exception handling
• Written findings report with severity ratings and management response slots
• Closing briefing with finance and compliance stakeholders

Not included

• Statutory financial statement audit opinions
• Legal advice on licensing applications
• Ongoing bookkeeping or month-end close support
• Penetration testing or information-security assessments

How the work proceeds

1. Brief intake — You share chart of accounts extracts, sample reconciliations, and a product map.
2. Field testing — We pull samples, trace settlements, and interview control owners.
3. Findings draft — Issues are written in operational language, not abstract risk jargon.
4. Close-out — You receive the final pack and a prioritised remediation order.

Preparation from your side

Please designate a single finance contact, grant read-only access to the document room, and confirm which entities and periods are in scope. Multi-entity groups may require a separate scoping memo before fees are confirmed.

Constraints

We do not issue opinions under CPA attestation standards. Our work is an independent controls and ledger review designed for management, investors, and internal readiness — not a substitute for a licensed statutory audit where one is required.