Ensure Accuracy and Completeness of End-User Computing Output

A.

End-user computing (EUC) refers to the use of software applications by non-IT personnel to perform business functions. EUC applications include spreadsheets, databases, and other custom-developed applications.

When using EUC applications, it is important to ensure that the output produced by the application is accurate and complete. Output produced by EUC applications is often used to make important business decisions, so it is critical that the output is correct. To help ensure accuracy and completeness, strong documentation controls are required.

Documentation controls ensure that EUC applications are adequately documented. Documentation should include a description of the application, its purpose, inputs and outputs, and any other relevant information. Documentation should also include any assumptions made by the developer, and any limitations or constraints of the application.

In addition to documentation controls, other controls such as access management controls, change management controls, and reconciliation controls may also be required to ensure the accuracy and completeness of EUC output.

Access management controls ensure that only authorized personnel have access to EUC applications. Change management controls ensure that any changes to the application are properly authorized and tested before being implemented. Reconciliation controls ensure that output produced by the application is compared to other sources of data to ensure accuracy and completeness.

Of the options provided, strong documentation controls are the most important control to ensure the accuracy and completeness of EUC output. While other controls such as access management controls, change management controls, and reconciliation controls are important, they are not as critical as documentation controls.