IT Auditing
B&A works with clients to help them understand audit requirements and objectives. B&A helps clients identify controls already in place, as well as gaps in the control environment, through a risk analysis process. We use our experience as external auditors to identify "key" controls which are then tested. These "key" controls are a subset of the larger population of controls that make up the control environment.

Next, B&A creates an audit program, based on established standards, to test IT general controls and application controls. We can assist in the development of documentation of controls, test those controls, and provide analysis of the results. The analysis of test results differentiates significant issues from those with less significance.

When test exceptions are found, B&A identifies mitigating or compensating controls, provides recommendations for improvement to control activities, and gives practical suggestions on potential controls to mitigate the risk.

B&A often works with external IT auditors to understand their expectations, communicate results, and resolve questions.

IT Internal Audit Services
B&A works with internal audit departments to perform IT risk analyses, understand the client’s system of controls, identify gaps in systems of controls, and test controls. Based on this understanding B&A, works with clients to establish effective and efficient IT control environments.

IT internal audit engagements are often performed at a more detailed level than Sarbanes-Oxley testing, with an emphasis on process improvement.

SAS 70
B&A performs "Statement on Auditing Standards No. 70: Service Organizations" (SAS 70) engagements. These engagements can range from preliminary assessments and gap analyses to Type I and Type II assessments.

Data Analysis
B&A utilizes knowledge of accounting and information technology combined with information technology tools to perform data analysis projects. B&A converts data into actionable information.

The following is a list of some of the data analysis procedures B&A has performed:

• Missing sequence identification
• Duplicate Payment Testing
• Accounts Receivable Aging
• LIFO Indexing
• Recalculation of Revenue
• Recalculation of Reserves
• Lag Analysis
• Trend Analysis
• Attribute Testing

Privacy
B&A helps clients implement privacy in their organizations. We support implementations through: the development and implementation of privacy polices and procedures; the development and implementation of training programs; the promotion of privacy through the organization and helps obtain support from key stakeholders; and B&A assists in the management privacy in a global environment.