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; identifying difference between the values of each of the plurality of speech parameters and a corresponding value of accent neutral English; and articulating governing language rules based on the identifying, wherein the governing language rules enable assessment of phonetic variation and mother tongue influence in sounds of vowels and consonants of Oriya English for speech processing.