Cashflow modeling is used to measure liquidty, rate, market, and concentration risks in the credit union’s balance sheet. The findings produced by the model are highly dependent upon the asssumptions that are assigned. Assumptions play a critical role in model calculations affecting the model…

With over 40 years of experience working with auditors on Asset/Liability Management issues, I have concluded that their comments are a constructive component of the process. To get a positive examination, it all comes down to the appropriate ALCO Process practices being used by the credit union….