Full engagement
Gateway Financial Audit
End-to-end financial audit of a payment gateway application covering capture, settlement, fees, reserves, and reporting relied on by finance.
Who this is for
Finance and compliance leads at merchants, payment processors, and marketplace operators who need an independent financial audit of a payment gateway application before a processor switch, annual control attestation, investor diligence, or Bank of Thailand–adjacent review prep.
Result you receive
A written audit report that maps money movement through the gateway, identifies control and reconciliation gaps with estimated financial exposure, and assigns recommended owners for remediation. Appendices include the sample periods tested, fee mapping tables, and exception lists.
What is included
- Kickoff scoping of gateway architecture at a financial-control level (not a code review)
- Sample selection across authorization, capture, settlement, refund, and chargeback paths
- Comparison of settlement files to merchant or processor ledgers for agreed periods
- Review of MDR, interchange, FX, and reserve postings against contracts and fee reports
- Interviews with finance owners who sign off daily or monthly reconciliation
- Draft findings workshop, then a final report suitable for internal audit packs
What is excluded
- Penetration testing, source-code security assessment, or PCI forensic investigation
- Legal opinions on licensing
- Implementation of remediation (we can refer partners on request)
- Ongoing monthly bookkeeping
Provider and location
Engagements are led by API Schema Hub auditors based in Bangkok, working from our Sathorn office or at your premises when settlement operations sit on-site. Remote document rooms are used when teams are distributed across ASEAN.
Process and timeline
- Briefing — you share gateway type, monthly volume band, and the question driving the audit.
- Scoping letter — we confirm sample periods, systems in scope, and access requirements.
- Fieldwork — file testing, walkthroughs, and control interviews.
- Findings workshop — draft issues discussed before the report is finalized.
- Final report — PDF plus working papers summary for your internal archive.
Typical duration is four to eight weeks depending on how many processors and currencies sit behind the gateway.
Preparation
Please arrange read-only access (or secure exports) for settlement files, fee schedules, sample transaction logs, chargeback reports, and the reconciliation workbook your team uses. A single finance contact who knows daily settlement closing accelerates fieldwork.
Pricing basis
Quoted after scoping. Drivers include number of payment methods, currencies, processors behind the gateway, and whether on-site observation of settlement closing is required. See Rates for starting guidance.
Next step
Request an audit briefing with your gateway context and preferred start window. We reply within two business days.