Authorisation
Credits, dunning, and write-off control testing
Testing who can give money back, pause a collection, or abandon a receivable — and whether the billing application enforces that authority.
Revenue leakage in subscription businesses often looks like customer success. A credit issued without a reason code, a dunning pause that never expires, a plan moved to a zero-price product — each of these can be legitimate. None of them should be invisible to finance.
We extract the credit and adjustment population, stratify it, and test authorisation against the matrix you say you operate. Where the application cannot enforce the matrix, we say so. Where it can and nobody turned the setting on, that is a finding.
The report distinguishes control design gaps from operating exceptions so you can decide what to fix in the application versus what to fix in procedure.
Who it is for
Audit committees and finance leads concerned about leakage through credits and stalled dunning.
Typical fee note
From RM 14,000. Combined with a full application audit when the credit population is material. Fees are quoted in writing after scoping. This page is not a checkout.
Scope we usually test
- User access for credit-note, refund, and complimentary-period functions
- Maker-checker on high-value credits
- Dunning pause and “do not retry” flags
- Write-off posting to the ledger versus silent cancellation in the app
- Coupon and discretionary discount catalogues
What you receive
- Access and workflow map for credit and collection functions
- Sample testing of credits, pauses, and write-offs
- Quantified leakage where evidence supports a number
- Prioritised remediation list