Pre-License Control Readiness Review
A focused assessment for teams approaching FSC-related licensing, checking whether control design matches the narrative in the application file.
Elm Harbor Controls
Control reviews written for the people who move client money
We audit fintech payment paths, reconciliations, and access rights so founders, finance leads, and directors in Taiwan can speak plainly about residual risk.
The flagship engagement
Our Fintech Controls Audit traces how customer funds move from processor settlement through bank accounts into ledgers—and whether the controls you describe actually operated in the sample period.
Typically 4–8 weeks
- Sample testing of reconciliations and exception queues
- Interviews with finance, operations, and compliance
- Written findings memo and remediation sequence
Related engagements
Supporting reviews for teams preparing licenses, closing books after a processor change, or briefing directors before diligence.
Reconciliation & Funds Flow Assessment
Deep dive into daily and monthly reconciliations between processors, bank accounts, and customer ledgers.
Board Controls Briefing
A concise briefing for directors and advisors who need a plain-language view of residual control risk before a raise or inspection window.
More client stories“Their sample of our wallet ledger reconciliations caught a processor cutover gap we had explained away internally for two closes.”
From the field notes
Practical writing on audits for fintech—sampling, breaks, and board briefings without corporate filler.
8 December 2025
Segregation of duties in small fintech teams
Early-stage payment firms rarely have large finance departments. Compensating reviews can still satisfy a controls audit when designed deliberately.
17 January 2026
Preparing directors for a supervisory questions list
Independent directors of Taiwan fintechs often meet supervisory-style questions for the first time during diligence. A short briefing beats a thick binder.
Tell us which product lines and close cycles matter
Share a short brief and we will reply within two business days with timing and an estimate range.
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