Using a third party for AP automation is getting more common. For example, an outsourcer may do your invoice scanning as part of your imaging setup. When you do this, you are still on the hook for it from an internal control standpoint. This is particularly important under the internal control requirements of Section 404 of Sarbanes-Oxley. Your organization is still responsible for ensuring the control of a process regardless of whether its handled in-house or not.


