Insights

Notes from reviews, written for operators.

Short pieces on what we actually see in treasury applications — not vendor news, not a newsletter funnel.

Person reviewing documents and a laptop in an office

What a TMS application audit actually examines

It is not a software licence review and it is not a full financial-statement audit. Here is the ground we cover when we are asked to look at the application that moves cash.

Aisha Rahman

Financial candlestick charts on a screen

Control gaps we keep finding in cash positioning

Cash positioning modules are treated as reporting. They are also the input to funding decisions. Three gaps show up in almost every Malaysian corporate we review.

Daniel Tan

Laptop with a lock symbol suggesting protected financial data

Payment files: the control that lives outside the screen

Maker-checker in the TMS is necessary and not sufficient. The file that leaves the building is the actual payment instruction.

Priya Menon

Small team working together around a table

Preparing the treasury team for an application review

The quality of an application audit is limited by the quality of access, extracts, and time with the people who actually operate the screens.

Aisha Rahman

Colleagues collaborating around laptops in a bright office

Segregation of duties when the treasury team is small

Malaysian mid-market treasuries often have four people covering front, middle, and back office. A vendor SOD matrix written for a bank will not fit. Compensating controls can, if they are real.

Hafiz Abdullah

Hands signing documents on a desk with a laptop nearby

After the findings register: remediating without stopping daily cash

A ranked register is only useful if operations can close items while still paying suppliers on Thursday. Sequencing matters more than the count of findings.

Priya Menon