About API Index Path
A specialised audit practice examining how accounts payable automation applications affect the books.
Why we exist
Accounts payable automation applications change how invoices enter the ledger, who can approve them, and when cash leaves the company. Many organisations implement these applications carefully at go-live, then discover months later that exception queues, match overrides, and vendor bank edits no longer match the control narrative given to the board.
API Index Path was formed in Phuket to give finance leaders an independent financial audit of those applications — grounded in invoice samples and staff walkthroughs, not in vendor marketing material.
How we work with clients
We treat every engagement as a temporary addition to your finance calendar. Planning calls are short. Document lists are specific. Fieldwork respects month-end close. Draft findings go through a factual review with your AP supervisor before anything is finalised for the audit committee.
We do not sell or resell automation applications. That separation keeps our opinion usable when your statutory auditor asks how the AP application was examined.
The people
Arisa Thongchai — Engagement partner
Arisa leads scoping and reporting. Her background is in financial audit for hospitality and trading groups operating in southern Thailand, with a focus on purchase-to-pay cycles after system replacements.
Daniel Moreau — Fieldwork lead
Daniel runs invoice sampling and configuration walkthroughs. He previously supported controllers through AP cutovers in Bangkok and on the Eastern Seaboard, and he knows where temporary tolerances tend to linger.
Nalin Preecha — Reporting & quality
Nalin prepares control matrices and checks that every finding ties back to a sample, a walkthrough note, or a configuration evidence point before the engagement partner signs the opinion.
Values that show up in the work
- Specificity over slogans — findings name the invoice, the override, or the role conflict.
- Respect for close calendars — we schedule around payment runs and month-end.
- Independence — we do not configure the applications we audit.
- Clear Thai and English reporting — so local teams and regional boards can share the same document.
Based in Patong, working across Thailand
Our office is at Level 10, 82 Rat-U-Thit Road, Patong, Phuket 83150. Engagements regularly include Bangkok headquarters with shared service centres elsewhere in the country. Remote document review is available when travel is unnecessary for the risk under review.