1. A computer implemented method of speech processing of second language speech, the method comprising: receiving a plurality of speech samples of Oriya English to form a speech corpora, wherein a plurality of speech parameters are associated with each of the plurality of speech samples, each of the plurality of speech parameters being indicative of properties associated with the speech samples; and wherein the plurality of speech samples comprise sounds corresponding to both vowels and consonants; determining values of the plurality of speech parameters for each of the plurality of speech samples based on Fujisaki model, wherein the values of the plurality of speech parameters comprises base frequencies of each of the speech samples, phrase components of the speech samples, and associated accent components with the speech samples, wherein each of the speech samples are processed by filtering each of the speech samples using different linear filters, and wherein the linear filters model a baseline component which corresponds to speaker declination and model a micro-prosodic variations which corresponds to the accent components of each of the speech samples; identifying difference between the values of each of the plurality of speech parameters and a corresponding value of accent neutral English based on Formant contour of the sample, the waveform, spectrogram, pitch, intensity, and Mel Frequency Cepstral coefficient (MFCC); and articulating governing language rules based on the identifying, wherein the governing language rules enable assessment of phonetic variation, accent, prosody and mother tongue influence in sounds of vowels and consonants of Oriya English for speech processing.