... reports, control of trade documents, borrowing base certificates, frequent audits of collateral, confirmation of accounts, control of the proceeds of accounts paid, analyses of dilution (credits ... audits of all critical phases of the bank’s receivables purchase programme. verification of the separation of duties (i) between the assessment of the seller/servicer and the assessment of the ... clearly articulated and documented policies in respect of the counting of days past due, in particular in respect of the re-ageing of the facilities and the granting of extensions, deferrals,...