Commercial Loan Review Services A practice of credit risk management for loan relationships is to perform financial due diligence.  Due diligence can be performed during and after the underwriting process to verify assumptions. A service we perform and recommend for banks in commercial and industrial lending is a pre-loan survey or field audit. Our services include reviewing the financial reporting system, internal controls over financial reporting, and other key areas such as accounts receivable, inventory, and accounts payable.  Analysis is performed and addresses concerns such as account reconciliations, concentrations, turnover, aging, and how the findings impact the borrowing base.