This is from PWC website:

How PwC can help you

Our Systems and Process Assurance (SPA) practice provides services related to controls around the financial reporting process, including financial business process and IT management controls. Serving both audit and non-audit clients, SPA provides:

• Financial and operation applications/business process controls reviews
  
• Database security controls reviews
  
• IT general controls reviews
  
• Infrastructure security reviews
  
• Third party assurance and opinion services
  
• Sarbanes-Oxley readiness, process improvement and sustainability services
  
• Compliance with other regulatory requirements (e.g., Turnbull, Basel II, King)
  
• Due diligence on systems and controls
  
• Pre- and post-implementation systems reviews
  
• Project assurance services
  
• Data services (e.g., CAATs, data quality reviews)
  
• Computer security reviews

http://www.pwcglobal.com/extweb/service.nsf/docid/F30379DCB72E2346852570130058EE42

好像就是it audit的一部分

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