Which type of financing source performs the most strict, rigorous review of business records before guaranteeing financing? credit unions sba banks angel investors

The correct option is BANKS.
Banks normally perform strict review of business records and transactions before they grant loans to companies, some even require that the loan applicants bring collateral against the money they want to borrow, so that if they fail to pay back, the bank will just sell the collateral to get back their money. Getting loans from banks become even more difficult after the credit crisis that occur in the US. 

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