INTRODUCTION
Credit Officers, Relationship Managers, Treasure Managers (those involved in assessing the creditworthiness of transactions) and other personnel involved in the credit management process. Credit risk, asset investment or relationship management role, as well as those engaged in the assessment of counterparty risk from an underwriting viewpoint or trade debtor exposure. Regulators or those in a supervisory role with an interest in understanding the underlying credit assessment needed in the organizations or departments they assess.