Which technique is not typically included in risk identification methods?

The technique that is not typically included in risk identification methods is income statement analysis. Income statement analysis is primarily a financial evaluation tool that focuses on the company's revenues, expenses, and profitability over a specific period. While it can provide insights into the financial health of an organization, it does not directly identify risks related to operations, strategy, compliance, or other factors that may impact the organization.

In contrast, the other techniques—brainstorming, checklists, and interviews—are widely recognized methods for identifying risks. Brainstorming involves gathering a group of individuals to generate ideas and identify potential risks through collaborative thinking. Checklists provide a structured approach to ensure that all possible risks are considered by referencing lists of common risks relevant to specific industries or project types. Interviews allow for direct engagement with stakeholders or experts to elicit insights and perspectives on potential risks that may not be immediately obvious.

Overall, while financial analysis has its place in risk management, it is not a risk identification technique in the same context as the other methods mentioned.