Tom Haberman is a principal in the Advisory practice of Deloitte & Touche LLP and co-leads Deloitte's Third-Party Assurance practice. His area of emphasis is information systems and business process auditing and consulting, with particular experience in assessing, designing and implementing technology/business-related risk frameworks, programs and controls. He has assisted clients across a broad spectrum of areas, including: financial statement audit, Sarbanes-Oxley, finance transformation, controls transformation/rationalization and SSAE 16. In addition, Tom is a Certified Information Systems Auditor (CISA), Certified Internal Auditor (CIA), and Certified Risk Professional (CRP). He can be reached at thaberman@deloitte.com.