Another risk would be collateral based loans (i.e. borrowing base or livestock). Who tracks the borrowing base? If you have a $500,000 loan with a borrowing base of $350,000 this month who is watching to see that the loan is not fully advanced. If you have a loan that is secured by stocker cattle who is watching the cattle values. With the fluxuating (sp?) prices of cattle someone should be watch the purchases, which includes making sure that monies aren't being used for operating expenses vs. purchasing cattle.
_________________________
Just working here until I get my letter from Hogwarts.