EUC inventory and review

Control Design Assessment (CDA)

Procedures evaluating whether the control is designed adequately.

1. 1.Obtain and read the EUC inventory procedure; confirm it defines criteria for a "critical" spreadsheet and requires input and formula controls for each.
2. 2.Confirm the inventory is refreshed on a defined cadence rather than being a one-time exercise.

Control Operating Effectiveness (COE)

Procedures evaluating whether the control operated over the testing period.

1. 1.Select 25 spreadsheets from the current inventory and confirm each has documented input and formula controls in place.
2. 2.Confirm the inventory was refreshed within the defined cadence during the period.
3. 3.Confirm spreadsheets identified as no longer in use were removed from the critical inventory.

Linked risks

• End-user computing sprawlmitigation 3

Framework mappings & latest test