The Institute of Internal Auditors’ forthcoming guide lists tests that companies can perform to make sure their controls are correct and working properly. It’s time for an audit of the application controls for every business system throughout your organization, from enterprise resource planning to e-mail programs, document imaging systems and product design software. If you’ve upgraded or modified applications since the last application controls audit, you’d be smart to check out a forthcoming 33-page guide on applications controls to be released July 9 by the Institute of Internal Auditors (IIA). The eighth in the institute’s Global Technology Audit Guide (GTAG) series, “Auditing Application Controls” will be available for free to the institute’s 130,000 members in 160 countries, as well as to nonmembers via the group’s Web site at www.theiia.org.