September 2013

Detecting Red Flags in Board Reports

This publication is a part of:

Collection: Banker Education

Summary

This booklet describes information generally found in board reports, and it highlights "red flags"—ratios or trends that may signal existing or potential problems. An effective board is alert for the appearance of red flags that give rise to further inquiry. By making further inquiry, the directors can determine if a substantial problem exists or may be forming.

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