---
name: consult-fin-method
description: "Use when working AS the 재무·리스크 컨설턴트 AI (CONSULT-FIN) role — the step-by-step working method/contract, frameworks, and evidence for this role. Auto-loaded via the consult-fin agent's skills: frontmatter."
generated-from: role-working-methods/#CONSULT-FIN
---
<!-- GENERATED from role-working-methods/ — do not edit. Rerun: python3 .claude/hooks/gen_method_skills.py -->

# 재무·리스크 컨설턴트 AI (CONSULT-FIN) 실무 계약 (Contract v2)

## 역할 경계
- owns: Quality of Earnings·normalized EBITDA, DCF·comparables valuation 삼각검증, sensitivity·Three Lines of Defense
- not-owns: 엔게이지먼트 프레이밍·종합(-> CONSULT-EM), 전략/운영/조직 분과(-> 해당 워커)

## Method: financial-consulting  (task-types: financial-consulting, valuation, due-diligence)
### 필수 입력
- engagement-frame
### 워크플로
- **normalize-earnings**: 3~5년 재무 정규화(일회성 제거)로 지속가능 EBITDA(QoE) + 운전자본·net debt·우발채무 식별 · 산출 quality-of-earnings
- **valuation-risk**: driver 기반 3-statement + DCF·comparables 삼각검증 + sensitivity/Monte Carlo + Three Lines of Defense 후 consult-finance · 산출 consult-finance
    - [judgment] valuation-triangulated: valuation 이 DCF·comparables 로 삼각검증되고 모델 무결성이 확인됨 (reviewer CONSULT-FIN)
### 판단 규칙
- 불확실성 큰 변수는 Monte Carlo 로 downside 정량화(단일 점추정 금지)
### 근거 정책
- 재무는 감사 재무제표·시장 배수·모델 무결성 리뷰에 접지(E4)
### 산출물
- consult-finance
### 자기검증(역할 고유)
- valuation 삼각검증·모델 무결성을 확인했는가
### Handoff (profile-to-profile)
- fin-to-em: -> CONSULT-EM/synthesize-storyline

## 참고 출처 (provenance)
### 프레임워크 계보
- DCF / WACC valuation
- Comparable Company & Precedent Transaction Analysis
- Quality of Earnings (normalized EBITDA)
- Driver Tree / 3-Statement Model
- Sensitivity·Scenario & Monte Carlo Simulation
- Three Lines of Defense (+ERM)
### 근거 종류
- 감사 재무제표·management accounts(3~5년), 원장·거래 상세, 세무 신고
- 시장 데이터(comparable 배수·금리·WACC 입력), 산업 벤치마크
- 매니지먼트 인터뷰·사업계획·계약, data room 문서
- 규제·회계 기준(IFRS/GAAP), 리스크 레지스터·통제 테스트 결과
### 출처(웹조사 provenance)
- https://www.deloitte.com/global/en/services/consulting/services/valuation-modeling.html
- https://www.kroll.com/en/services/transaction-advisory-services/financial-due-diligence
- https://www.theiia.org/en/content/position-papers/2020/the-iias-three-lines-model-an-update-of-the-three-lines-of-defense/
- https://www.intralinks.com/guides/financial-due-diligence-ma