Carlos Is the Vice President of Finance at PLP Corporation

Carlos is the vice president of finance at PLP Corporation.When he joined the company five years ago, the finance division was organized in two departments: operating transactions and non-operating transactions.Each department had two employees and a manager.The operating transactions department handled all aspects of transactions dealing with inventory, supplies, payroll and other operating expenses; the non-operating transactions department handled all aspects of transactions dealing with short-term investments, long-term debt and shareholders.Any transactions that did not fit one of the two groups were handled by the vice president of finance.The finance division had its own procedures manual, organized into three chapters: operating transactions, non-operating transactions, other transactions.Within the operating transactions department, one employee handled payroll only, while the other employee handled all aspects of non-payroll transactions.Within the non-operating transactions department, one employee handled transactions related to short-term investments.The other employee handled long-term debt transactions, while the department manager handled all aspects of transactions dealing with shareholders.Based on the narrative, identify five risk exposures for the finance division at PLP Corporation.For each risk exposure, use Brown's taxonomy to identify both the broad category and the specific type of risk within the category.