我會覺得幾類似，但有機會Deloitte IT & Specialized Assurance focus tech嘅process多啲啲，而PwC都仲要睇下有冇話exactly邊條team，見各個Risk Assurance嘅人嘅profile或多或少都有啲差異：

而再睇Deloitte官網，就會見到佢under risk advisory：

https://www2.deloitte.com/cn/en/pages/risk/solutions/it-and-specialised-assurance-services.html