The practice of organizations outsourcing various functions, including information technology, financial systems operations, and e-business applications, has become commonplace. Consequently, the requirement to execute many of the internal controls over these functions has shifted to the third-party service provider even though the company doing the outsourcing bears the overall responsibility. Lack of adequate controls at the out-sourced party may expose an organization to unexpected risks, and impact the integrity of other business functions and critical data.

Having a reasonable level of assurance over the internal controls is critical. It reduces the risks of the organization retaining the out-sourced services, and, conversely, increases the credibility and marketability of the organization providing the third-party services.

Our control professionals are the pre-eminent providers of specialized third-party review services, including WebtrustTM, SysTrustTM, CA Trust, and S.5805 and S.5900 assurance reports, offered by the Canadian Institute of Chartered Accountants.