Field notes
Practical notes on sampling, disclosures, and settlement evidence when the books live inside a mobile banking application.
Audit etiquette during a release freeze
How to schedule financial audit fieldwork around mobile banking release freezes without derailing either calendar.
PromptPay confirmations and the overnight suspense problem
Why a green tick in the mobile banking application can still leave finance with an open settlement item until morning.
When fee banners disagree with posted charges
A short method for tying on-screen fee copy in mobile banking apps to the amounts that actually hit the ledger.
Sampling transfers when the trail starts in the app
How we define populations for in-app transfers so samples still satisfy financial audit objectives.