Do the other big 4 have risk assurance/tech risk living under their assurance practices or outside it?

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KPMG has both a Tech Assurance (audit) and Tech Risk (advisory) practice.

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Yes - they’ve drawn a pretty good line in the sand that only external audits are done by TA

PwC is called Digital Assurance and Transparency (formerly risk assurance) and it falls under the Trust Solutions practice (legacy assurance)

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Our group changes names every 3 years. Same practice. New branding

SOC is under our consulting practice right now. Non big 4

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Matter of time before EY’s risk assurance (SoX/SOC) goes back under assurance where it should have been all along.

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