Sourcing the root causes of currency risk requires an analysis of the key business processes that influence the velocity of the cash-to-cash cycle. The analysis of business processes can be comprehensive or selective depending on management's view as to where the risks and opportunities for improvement are. When sourcing root causes of currency risk, the need to evaluate business processes and cross-border transactions arises.

This tool outlines leading practices and questions that can be used by organizations to identify and assess the impact of currency risk.