Field notes
Practical pieces on evidence binders, walkthroughs, and group packs—written for people who close the books, not for slide decks.
What External Reviewers Usually Ask for in Week One
The first request list rarely surprises seasoned controllers—but incomplete bank reconciliations and unsigned contracts still slow every engagement.
Building an Assertion-Level Evidence Binder
Indexing by folder name is not enough. Tie every document to completeness, existence, valuation, rights, or presentation so gaps become visible early.
Preparing Process Owners for Control Walkthroughs
Finance often owns the binder, but warehouse and sales leads answer the walkthrough questions. Brief them with samples, not slogans.
Group Reporting Packages for Taiwan Subsidiaries
Parent-company reporting packs often arrive with different cut-offs and FX treatments. Evidence readiness means aligning local support to the pack, not only to local GAAP.