Module 4’s mapping lab exposed that our “software tools” MCC allow-list still included consumer streaming merchants. We fixed the filter before the next quarter close.
Dae-hyun K. · after Card Feed Mapping Lab
Flagship course
Distributed Expense Policy Testing
Learn to test expense policies when people, cards, and entities span multiple offices — with sampling plans and workpapers that survive partner review.
Informational price: from ₩420,000 (Field Desk) or ₩980,000 (Policy Bench cohort). No payment is processed on this site. See pricing.
Modules
- Module 1 — Entity & rail map Inventory legal entities, cost centers, and payment rails before you touch a sample.
- Module 2 — Stratified sampling planner Size strata by office, currency, and merchant category; document exclusions honestly.
- Module 3 — Clause attribute workshop Rewrite vague policy language into pass/fail attributes with evidence requirements.
- Module 4 — Card Feed Mapping Lab Reconcile MCC filters, FX lines, and personal-card reimbursements to the clause map.
- Module 5 — Dual-entity reimbursements Scope tests when Korea and overseas entities share travelers or contractor pools.
- Module 6 — Exception narratives & handoff Write findings that separate pattern from one-off and package a next-cycle checklist.
Learning outcomes
- Produce a sampling plan that names population, strata, and known blind spots.
- Link each tested claim to a policy clause and a ledger or payroll evidence trail.
- Draft exception language suitable for internal audit committees and external follow-up.
- Identify when a finding is a policy gap versus a traveler error.
Instructor
Na-young Choi
Former internal audit manager for a multi-entity software group headquartered in Korea. Na-young designed expense testing programs covering corporate cards, contractor reimbursements, and satellite offices. She teaches the flagship cohort and reviews Policy Bench workpapers.
FAQ
Do I need prior audit experience?
You should be comfortable reading a general ledger extract and a policy PDF. We do not teach double-entry from scratch.
Will this certify me as an auditor in Korea?
No. Software Mind provides professional development education only. It does not confer a license or replace CPA / certified public accountant credentials.
What is a real limitation of this course?
We do not provide tax opinions on VAT, withholding, or cross-border contractor payments. Module 5 shows how to scope testing around those questions and when to escalate to counsel — it does not answer them for your entity.
Can our whole team enroll?
Yes — see Multi-Office Cohort on the pricing page, or contact us for larger groups.
Reviews from this course
Dense in places. I needed an extra weekend on dual-entity reimbursements. The exception template from Module 6 is now our default.
Anonymous client in enterprise software