Kearney knows that clients can't successfully account for and audit information if they can't manage it. We bring together a unique blend of Federal financial management and information systems expertise to address financial and grants management system initiatives. Our experts support agencies across the Government performing business process transformation, data management, project management, decision support, verification and validation support, and information systems design and development services. We tailor our services to respond to the unique requirements of each client, all the while considering the implications of existing and emerging Federal financial guidelines, policies, and laws. Significant to all of our engagements is our in-depth understanding of IT controls and financial systems.
We apply our Federal financial management expertise in assessing the adequacy of IT controls for the general support systems as well as business applications supporting the financial reporting processes. Using FISCAM, OMB, and NIST guidelines as well as COBIT framework, we assess the general controls, which include security management, logical and physical access controls, configuration management controls, segregation of duties, and contingency planning and execution to determine the effectiveness of the design and operation of the IT control environment. In addition, we assess the business process controls of the applications to determine the design and operational effectiveness of input, processing, output, interface, and database management controls. Our approach is comprehensive in that we assess the general controls, support the business application controls and consider, where necessary, controls outside systems to adequately mitigate control deficiency risks within the systems environment.