This sample outlines policies and procedures for dealing with security and use of end-user computing (EUC) tools such as spreadsheets, databases, and report writers. It establishes company control guidelines for key EUC tools, as can be determined by the EUC tool decision matrix in Appendix A, and is to be used in conjunction with other applicable policies and practices.
This policy relies on key EUC tools in the financial reporting process. It states, that given the importance related to integrity and reliability of the information generated by EUC tools, appropriate measures for ensuring that appropriate controls exist for EUC tools must be adopted.
Risk & Control Matrices - RCMs