Receivables integrity
Balance roll-forwards, aging cut-offs, suspense accounts, and whether reported arrears match operational case files.
Bangkok · Collections audit practice
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Independent financial audit of collections management applications — the policies, ledgers, recovery steps, and write-off decisions that shape how receivables become cash.
What we examine
Collections work sits between credit policy, customer treatment, and the general ledger. Our audits follow that path — from aging buckets and promise-to-pay records through recovery handoffs and allowance calculations.
Recovery discipline
Contact cadence, escalation rules, agency remittances, and evidence that treatment decisions are authorized and recorded.
Provision & write-off logic
Allowance methodology, impairment triggers, board approvals, and timing of charge-offs against actual recovery history.
Flagship engagement
Most clients begin with a collections financial audit scoped to one portfolio or legal entity. Supporting reviews can follow when control gaps need deeper fieldwork.
Collections financial audit
A structured financial audit of how a collections portfolio is managed, measured, and reported — from aging cut-offs through recovery evidence and allowance logic.
From THB 185,000 per scoped engagement
Receivables control review
A shorter review focused on the control environment around receivables balances that feed collections reporting.
From THB 78,000
Recovery process assessment
Field assessment of how recovery steps are authorized, documented, and handed off — including external agency oversight.
From THB 95,000
From the field
“They traced our agency remittance lag to a cut-off mismatch between the recovery desk and month-end close. The finding was narrow, which made the fix straightforward — though the first week of fieldwork took longer than our internal team expected.”
“We asked for a write-off policy review before an external year-end. The report named which aging bands lacked supporting case notes, not a vague call for ‘stronger controls.’”
Recent field notes
Questions a credit committee should ask before approving write-offs
Write-off packs move faster when the committee asks for evidence that already exists on the recovery desk — not for new theatre.
Evidence that agency remittances actually belong to your book
Instruction letters, balance figures, and remittance timing — three evidence points that decide whether agency cash is auditable.
When aging cut-offs disagree with the recovery desk
A common fieldwork pattern: finance closes on bank dates while recovery still tracks promises on calendar days — and the difference shows up in pending remittance.