The loan portfolio is the primary income-generating asset for an MFI and it is most commonly subject to material misstatements. Most MFI failures stem from the deterioration in the quality of the loan portfolio. An assessment of the risks and inadequacies inherent in an MFI’s portfolio therefore assumes tremendous importance and this is the most important objective of a ‘loan portfolio audit’.
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Related Documents
- E-Bulletin on Risk Management - March 2011
- Risk Management Booklet
- Briefing Note 62 - Benefits of Loan Portfolio Audit
- Briefing Note 54 - Loan Portfolio Audit in Practice
- Over-indebtedness in the Philippines: Clients' Perceptions
- Multiple Borrowing in the Philippines
- The Andhra Crisis:The Beginning Of An End Or End Of A Beginning?
