Operationally - Compare actual results to budget.
Accounting - look to sound internal controls over all funds flows - to/from outside collection agencies, repo help, appraisers/auction houses; courts, debtors; look for sound internal controls over property valuations.
Compliance/Accounting - check for compliance with internal and regulatory/AICPA ALLL procedures
Compliance - look at contracts (and past due interest calculations)for Reg AA/UDAP clauses; check propriety/timing of information reported to credit bureaus; FDCPA. Check compliance with state laws regarding bankruptcy, lien filings, repossession. SCRA may come into play for active duty personnel.
From the end spring new beginnings.
Pliny the Elder