Information systems rely on work processes that, if not well deployed, monitored and controlled, can be the source of considerable risk. In spite of their sophistication, technical information systems are not infallible. Occasionally, they will produce incomplete, inaccurate and invalid data for a multitude of reasons. With increased IT corporate governance concerns, security threats, data quality issues and privacy legislation, today, more than ever, organizations need to ensure the integrity, confidentiality and availability of information and the underlying systems. Implementing checks and balances for projects, work processes, computer applications and the underlying systems and third parties is one way to mitigate risks. The Information & Controls Assurance services provided by Deloitte member firms focus on the identification and mitigation of risks affecting internal systems, business processes, projects, applications, data and third parties.