This section of Protiviti's "Guide to the Sarbanes-Oxley Act: Managing Application Risks and Controls – Frequently Asked Questions" addresses common questions about implementation controls and considerations. Topics covered include: What are the primary risks of implementing a new application, and how are they managed? What are the primary risks relative to data conversions relating to an implementation, and how are they managed? And, what are the risks to functional testing when implementing a new application, and how are they managed?