This document contains two sample policies that provide guidelines and procedures for reviewing an organization’s finance end-user computing (EUC) process.
This process is an important aspect to governing the accuracy and reliability of spreadsheets and other similar applications used to produce or support critical financial information. It defines control activities necessary to increase the accuracy and reliability of the output of EUC applications used to support significant accounts and disclosures, and to mitigate the risk of financial reporting errors caused by end-user computing errors.