Users comment on the ways in which Sarbanes-Oxley compliance requirements have helped them enhance operations at multiple levels. For instance, a spokesman for MasterCard says the company is trying to get back some of its huge outlay in terms of time and the work of consultants by doing a post-mortem on the results. The company believes that standardization of processes reduces the risk of misstatements on financial reports. Other companies that see possible benefits are Nextel, BrightPoint, United Technologies, York International, Syngenta, and AGL Resources. For instance, Syngenta uses Emagia software and finds that it does not have to collect large number of customer statements and show them to company auditors weekly or monthly, because the software does that work for them. Syngenta has also improved cash flow, and the software also reviews each of more than 5,000 accounts and does risk scoring. MasterCard developed an internal database to gather and track documentation and test information on over 1,000 key final controls. Areas for improvement were found, including fixed-asset reporting, which can be automated with the Oracle 11i financial reporting system in use. United Technologies also found out that its enterprise resource planning (ERP) systems from J. D. Edwards, Oracle, and SAP have built-in controls, but were not being used. One was a control that checks information on an invoice and matches up with a purchase order.