1. The electronic mining of data greatly increases audit efficiency
2. Electronic analysis helps identify areas which may require further investigation and otherwise might not be detected
3. It expands audit coverage without increased staffing
4. This technology complements, not replaces, a well planned attest engagement

The use of this technology is particularly effective when it's users have relevant industry experience. At Subprime Analytics our staff includes auditors experienced in all facets of the subprime industry. Our staff includes Certified Public Accountants who have relevant attest experience and are trained in evaluating the audit significance of our electronic tests.

Subprime Analytics currently is used in performing due diligence engagements for financial institutions and other clients as follows:

1. File inspection and documentation review
2. Compliance and procedural review
3. Underwriting compliance and evaluation
4. Systemic and procedural evaluations
5. Receivable verification and confirmation
6. Asset inspection and validation
7. Forensic auditing
8. Merger and acquisition engagements
9. Profit enhancement studies and other engagements