Systems and Process Assurance (SPA) practice provides services related to controls around the financial reporting process, including financial business process and IT management controls. 

System and Process Assurance provides:

• Financial and operation applications/business process controls reviews.
• Database security controls reviews.
• IT general control reviews.
• Infrastructure security reviews.
• Third party assurance and opinion services.
• Compliance with other regulatory requirements.
• Due diligence on systems and controls.
• Pre and post implementation systems review.
• Project assurance services.
• Data services (e.g., CAATs, data quality reviews).
• Computer security reviews.