End user computing

Challenges and opportunities

On the one hand, EUCs provide a great benefit by allowing users to directly manage, control, and manipulate data; quickly deploy solutions in response to shifting market and economic conditions, industry changes, or evolving regulations; and help plug functionality gaps for ERP systems.

Alas, those same elements that make EUCs so appealing (and vital in providing timely information) can also make them challenging to manage and control effectively. User-developed and user-controlled applications, by definition, are not subject to the same development, monitoring, and reporting rigor and control as traditional applications. And often, management lacks visibility into exactly how pervasive the use of EUCs has become throughout the enterprise.

Framework for managing and controlling end-user computing applications

This white paper introduces an objective model that will provide organizations with a framework for managing and controlling EUCs holistically.

Specific benefits may include:

• Reduced errors in preparation of financial statements and management reporting, resulting in faster closing processes and reduced staff time to research and remediate issues.
• Reduction in direct identified losses due to errors.
• Reduction in testing requirements and fees by auditors. Rather than needing to test each EUC or a large sample of critical EUCs, auditors can test management and program controls over EUCs, particularly when an automated tool has been deployed.
• Reduced regulatory and compliance penalties.
• Reduced training and on-boarding requirements for new employees.
• Elimination of redevelopment work needed to re-create EUCs when key employees leave, or when the EUC is lost.
• Opportunities to eliminate certain EUCs completely by identifying those that are organizationally entrenched but serve no direct business need, or that can be replaced by existing ERP functionality.
• Reduced effort to remediate errors in EUCs.

By designing and deploying a holistic enterprise-level program that comprises elements of governance, people, process, and technology, companies can more effectively contribute to overall risk management and bottom-line benefits.