Setting materiality for wallet ledger samples
How finance and auditors can agree thresholds that respect small balances and large corridors at once.
Materiality for an e-wallet financial audit is rarely a single number. A five-baht fee error multiplied across millions of users can outrank a single large merchant payout that was corrected the next day.
Two thresholds worth agreeing early
- Absolute threshold — Items above this amount are always sampled, regardless of percentage.
- Performance threshold — Smaller items that still matter when they cluster (campaign credits, FX mark-ups).
Talk about corridors, not only totals
A cross-border corridor with thin volume may still carry regulatory attention. Call it out in scoping so samplers do not under-weight it because the baht total looks modest beside domestic top-ups.
Write the agreed thresholds into the engagement letter. Revisiting them mid-fieldwork without a change note creates confusion about whether an exception “counts.”