Due diligence and risk management are inextricably linked. Many leaders think of due diligence in the context of managing the risks of contractual arrangements, partnerships or new business ventures. Some may see due diligence as a checking-the-box” process that boils down to confirming facts. This narrow view trivializes the process. Effective due diligence requires the willingness to look for indicators that may signal unusual or unexpected risks. Done properly, due diligence should offer information and insights beyond re-statements of fact. This session focuses on financial due diligence using actual financial statements.