How are IT systems scoped for Sarbanes Oxley?

Software, applications and databases utilized to process financial transactions of publicly traded companies, as well as the servers housing these systems are required to be Sarbanes-Oxley compliant. Thus, the accounting system (for example: SAP, Oracle, Dynamit, QuickBooks, etc.), payroll system, corresponding databases or data warehouse, as well as the server housing the application would all be required to be in-scope. Typically the primary domain controller is in scope as well.