When we talk of integrated Sarbanes Oxley compliane, application controls cannot be ignored. This means that each significant process and significant account is dependent upon an application. This concept is really far reaching. Let me explain taking an example. Suppose an organization has its "Accounts Receivable" as one of its significant accounts. This significant account A/R is part of the significant business process "Order to Cash".

Keeping this in mind, organizations need to look at application controls which serve this OTC process. All business processes are IT dependent these days. Transactions normally flow through an ERP which encompass routine as well as non-routine business processes and transactions. Integrity of transactions in turn is dependent upon, master data, application security, configurable controls, user interfaces and manual procedures supporting applications. That is why application control considerations are required at the process, transaction and application level.

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