iExpense - Security Profile while creating Auditors in R12

Hi ,

In R12 what is the purpose of populating Security Profile while creating expense report auditors?

From Implementation Guide : - Auditors can access expense reports of multiple operating units based on the MO: Security Profile profile option value of the Internet Expenses Audit responsibility. The security profile determines the operating units that each audit queue auditor receives expense reports from for paperless audit.

Does this mean that security profile is only used for determining operating units for paperless audits only ,

and MO: Security Profile is used to determine audit access to set of operating units  ?

Thanks