Our firm has developed a unique service line by providing Business Process Reviews (BPR) to current CTB&K clients and to non-clients. The BPR entails a fresh perspective of the internal accounting control structure of the organization, in conjunction with a thorough evaluation of performance measurement systems and business risk evaluation utilizing the COSO requirements developed by the Treadway Commission as a guideline.

Typically a BPR engagement consists of an intense two to three day field review of the entity, which entails daily management updates and culminates with a presentation "read-out" of our findings. The "deliverables" include a comprehensive report identifying both risks and weaknesses in the current business processes and more importantly highlights the opportunities present for continuous profit and process improvements. We have been very successful with this time-proven service line and have received positive feedback through our client satisfaction survey process. We have completed Business Process Reviews in the following professions or industries:

• Cigarette manufacturing facility

• Three pasta manufacturing facilities

• International Consulting Firm

• Regional beverage distributorship

• Warranty service repair center

• Light manufacturer of steel lockers

• Major East Coast law firm; and

• Five-star steakhouse