Journal · 9 May 2026
A Korea settlement cut-off checklist
Cut-offs are where many transaction reconciliation audits for fintech quietly fail. The matcher runs on KST; a partner file arrives stamped in UTC; the ledger posts on a batch clock nobody updated after a product launch.
Questions before you change a rule
- Which clock is authoritative for each rail — processor, bank, or internal ledger?
- What happens to authorizations that clear after the wallet day rolls?
- Who owns holiday calendars for remittance corridors?
- Are partial posts allowed into the next window, and are they tagged?
Write the answer where auditors look
Put cut-off language in the control description and in the evidence pack template — not only in a Slack pin. Our Seosan workshops spend an hour comparing three anonymized cut-off docs; the weakest ones always live only in engineering wikis.