Increasing Internal Controls with Applimation Integra

1. Increasing Internal Controls with Applimation Integra

2. Applimation Overview • Founded in 1998 • 230+ customers worldwide • Headquartered in New York City • Offices throughout North America and Europe • Software solutions that manage data growth and ensure integrity throughout the application lifecycle

3. Applimation Lifecycle Management Informia Integra Informia Archive Informia Subset Informia Reorg Integra Transaction Integra Access Integra Apps Integra Codebase

4. Applimation Customers Worldwide

5. Continuous Monitoring in Oracle Applications Applimation Integra

6. ContinuousMonitoring Key Controls& Transactions Continuous Monitoring in Oracle Applications transactions Oracle Applications environment Integra Transaction APPLIMATIONINTEGRA security Integra Access setups Integra Apps code Integra Codebase

7. Sarbanes-Oxley Cycles Document Risks & Controls Oracle ICM (Repository of Controls) Integra (Continuous Monitoring) Monitor Changes & Test Controls

8. Sarbanes-Oxley Hurdles

9. Income Statement BalanceSheet G/L AP AR FA INV OM Etc… Accounting Systems

10. Difficult Questions to Answer • How do you know key controls are operating effectively throughout year? • Can you report on ALL changes to key controls? • How do you search for segregation of duties or evaluate user access? • How do you know controls are same for each business unit? • How do you document key controls within systems?

11. Integra Apps Automated Documentation Setups and Configurations Comparisons Across Multiple Instances Across Sets of Books and Operating Units Across Multiple Versions Change Tracking Monitoring and Reporting Data Migration (setups) Integra Codebase Automated Documentation Forms, Reports and Code Comparisons/Impact Analysis Across Multiple Instances Across Multiple Versions Change Tracking Monitoring and Reporting Version Control Code Promotion Integra Apps & Codebase

12. Setup Data Operational Data Application Security Document Approvals Chart of Accounts Profile Options Users Application Setups MRP rules Customers Suppliers Employees Buyers Items Chart of Account Values Category Codes Examples of Setup

13. Example of System Controls • 3 way matching of PO, Invoice and Receipt • Document spending limits (authorization of PO) • Security rules/access to sensitive transactions • employee salaries • chart of account values • financial statement reports (FSG’s) • price lists • inventory attributes • Action for late delivery of goods • Inventory stocking rules • Rules to create tax on sales orders • Depreciation methods

14. Files Database Objects Forms Reports Menus Libraries PL/SQL Etc. Schemas Indexes Grants Db Links Functions Packages Examples of Code

15. System Administrators Implementation Consultants Super Users Who is Responsible for Setup? Maintenance across all applications and overall environment Initial applications setup Maintenance of specific business applications

16. Setups Change More Than You Think • Intentional • Operational Changes • Growth of Company • Business Requirement Changes • New Functionality Introduced by Upgrades • Unintentional • Unknown Consequences • User Error • Unexpected Changes Caused by Patches

17. Integra Apps

18. Automated Documentation: Snapshot • Point-in-time picture • Run on demand or scheduled

19. Snapshot Report

20. Comparison Report Differences

21. Integra Apps - Change Tracking Who? What? When? Where? Automated Change Tracking Automatically captures a complete historical audit trail. Details of EVERY change.

22. Change Tracking When? Where? What? Who?

23. On-line Change Tracking

24. Edit Data File Source Database Extract w/ FNDLOAD Load w/ FNDLOAD Extract and Load w/FNDLOAD Target Database Data Migration • Utilizes FNDLOAD – 100% supported by Oracle • Automatically extracts/loads setups • Optionally edit/modify data • Select one row or many

25. Data Migration Road Map • Release I Sep 1st • System Administration • Release II Sep 30th • GL, AP, AR • Release III Dec 30th • PO, INV, BOM, OM Available for 11.5.7 and higher

26. System Administration Module Attachments Concurrent Programs Custom Messages Descriptive Flexfields Flexfield Value Hierarchy (Rollup Groups) Flexfield Value Security Rules Forms Functions Key Flexfields Data Migration Road Map • Lookup Types and Values • Menus • Profile Options and Values • Request Groups • Request Set • Responsibilities • Users • Value Set Values • Value Sets

27. Integra Codebase

28. Files Database Objects Forms Reports Menus Libraries PL/SQL Etc. Schemas Indexes Grants Db Links Functions Packages Examples of Code

29. Documentation Automated Code Documentation

30. Comparisons

31. Dependency/Impact Analysis Stored Procedure searches where you can see blocks of code instead of a single line of code. See potential impact of scheduled code changes before you make them.

32. Continuous Monitoring - Maintain Versions Automated environment monitoring Schedule code promotion Formal check-in/check-out

33. Integra Access • Evaluate User Access • Search for Segregation of Duties Issues

34. Responsibility Menu Function Form Integra Access User • Evaluate User Access • Search by User • Search by Form/Function • Search for Segregation of Duties • Identify incompatible Functions & Forms

35. Segregation of Duties

36. Integra Transaction • Monitor transactions for anomalies • Identify thresholds • Alert notifications

37. Financials Bundle 1

38. Financial Bundle 2

39. Continuously Monitored Key Controls & Transactions Continuous Monitoring in Oracle Applications transactions Oracle Applications environment Integra Transaction APPLIMATIONINTEGRA security Integra Access setups Integra Apps code Integra Codebase

40. www.applimation.com Mark Nelson Applimation, Inc. Phone: (212) 560-7878 E-mail: mnelson@applimation.com For More Information

41. High Efficiency • Reliance oncontinual monitoring& review of periodic testing • Use of dashboard for key indicators and controls • Reliance on certifications & acknowledgements • Management Time Commitment: Moderate Change Tracking Comparisons • Medium Efficiency • Some manual testing required for key activities • Some reliance on monitoring • Reliance on certifications & acknowledgements • Management Time Commitment: Significant Efficiency Snapshots • Low Efficiency • Substantialmanual efforts • Testing & validation required of activities • Management time commitment: Substantial Internal Controls Maturity • Unreliable • Unpredictable environment where controlsare not designed or in place • Informal • Controls are designed and in place butare not adequately documented • Standardized • Controls are designed, in place, andare adequately documented • Monitored • Standardized controls withperiodic testingfor effective design and operation with reporting to management • Optimized • Integrated internal controls withreal-time monitoringby management and continuous improvement Source: PriceWaterhouseCoopers white paper on Sarbanes-Oxley Act of 2002

42. Architecture Test (11i) Dev (10.7) Prod 1 (11) Prod 2 (10.7) Applimation Home Snapshots & Comparisons

43. Integra Apps Integra Apps Integra Apps Integra Apps SetupChanges Architecture Test (11i) Dev (10.7) Prod 1 (11.0.3) Prod 2 (10.7) Applimation Home Snapshots & Comparisons