What is End-user computing controls?
In short
End-user computing tools, such as spreadsheets used in financial reporting, often lack the controls of formal systems. Controls include restricting access, version control, reviewing formulas and reconciling results to source data.
Key takeaways
- Common risks are formula errors, hard-coded numbers and unauthorized changes.
- Spreadsheets that feed significant accounts need the same scrutiny as system reports.
- Locking cells and keeping a change log reduce risk.
Where it's tested
AUD: Information Technology (IT) Controls in the Audit — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
An auditor finds that a company's automated three-way match control is well designed, but application programmers have unrestricted access to modify programs in the production environment. What is the effect on the auditor's ability to rely on the automated control?