This course covers Cash Flow Monitoring Signals, which involve assessing indicators derived from borrower cash flow patterns to identify changes in financial health, repayment capacity, and emerging credit risk within Credit Monitoring & Portfolio Surveillance workflows. It focuses on monitoring inflows, outflows, liquidity trends, operating cash generation, debt servicing capability, and unusual transaction patterns that may signal financial stress or deterioration in credit quality. The course examines how cash flow analysis supports early identification of repayment challenges, funding pressures, operational disruptions, and potential default risks, enabling timely intervention and proactive portfolio risk management. It evaluates key dimensions such as control lapses, early warning signal identification, risk trend analysis, and proactive portfolio risk management, with each requiring independent validation and documented rationale before any credit action is finalized. Particular emphasis is placed on liquidity assessment, cash flow trend analysis, transaction monitoring, debt servicing evaluation, behavioral risk indicators, and governance oversight of account-level financial performance. It is distinct from an early warning detection system, as it focuses specifically on the structured assessment of cash flow-related indicators and borrower financial behavior, rather than the broader framework used to identify and manage a wide range of predictive credit risk signals. Within Account-Level Performance Monitoring, the senior credit leader sets portfolio limits, governs exception criteria, and drives strategic alignment across the Credit Monitoring & Portfolio Surveillance function, shaping escalation scope, risk priorities, and portfolio management decisions through effective monitoring of cash flow signals and evolving account-level credit risks.