The finding that should be of greatest concern to an IS auditor assessing the risk associated with end-user computing (EUC) in an organization is the lack of defined criteria for EUC applications. EUC applications are applications that are developed and maintained by end-users, rather than by IT professionals, to support their business functions and processes. Examples of EUC applications include spreadsheets, databases, reports, and scripts. The lack of defined criteria for EUC applications means that the organization does not have clear and consistent standards or guidelines to identify, classify, and manage EUC applications. This can lead to various risks, such as:
Inaccurate or unreliable data and results from EUC applications that are not validated, verified, or tested
Unauthorized or inappropriate access or use of EUC applications that are not secured, controlled, or monitored
Inconsistent or incompatible data and results from EUC applications that are not integrated, documented, or updated
Loss or corruption of data and results from EUC applications that are not backed up, recovered, or archived
Therefore, the IS auditor should be most concerned about the lack of defined criteria for EUC applications, as it can affect the quality, integrity, and availability of the EUC applications and the data they produce.
Insufficient processes to track ownership of each EUC application is a finding that should be of concern to an IS auditor assessing the risk associated with EUC in an organization, but it is not the greatest concern. The ownership of an EUC application refers to the person or group who is responsible for creating, maintaining, and using the EUC application. Insufficient processes to track ownership of each EUC application means that the organization does not have adequate mechanisms orrecords to identify and communicate who owns each EUC application. This can lead to risks, such as:
Lack of accountability or ownership for the quality and accuracy of the EUC application and its data
Lack of support or maintenance for the EUC application when the owner leaves or changes roles
Lack of awareness or training for the users of the EUC application on its purpose and functionality
However, these risks are less severe than those caused by the lack of defined criteria for EUC applications.
Insufficient processes to test for version control is a finding that should be of concern to an IS auditor assessing the risk associated with EUC in an organization, but it is not the greatest concern. Version control is a process that tracks and manages the changes made to an EUC application over time. Insufficient processes to test for version control means that the organization does not have adequate procedures or tools to ensure that the changes made to an EUC application are authorized, documented, and tested. This can lead to risks, such as:
Errors or inconsistencies in the data and results from different versions of the EUC application
Conflicts or confusion among the users of the EUC application on which version is current or correct
Loss or overwrite of data and results from previous versions of the EUC application
However, these risks are less severe than those caused by the lack of defined criteria for EUC applications.
Lack of awareness training for EUC users is a finding that should be of concern to an IS auditor assessing the risk associated with EUC in an organization, but it is not the greatest concern. Awareness training for EUC users is a process that educates and informs the users of the EUC applications on their roles, responsibilities, and risks. Lack of awareness training for EUC users means that the organization does not have adequate programs or materials to raise the knowledge and skills of the users on how to use and manage the EUC applications effectively and securely. This can lead to risks, such as:
Misuse or abuse of the EUC applications by users who are not aware of their impact or implications
Non-compliance or violation of policies or regulations by users who are not aware of their requirements or expectations
Dissatisfaction or frustration among users who are not aware of their benefits or limitations
However, these risks are less severe than those caused by the lack of defined criteria for EUC applications.
[References:, End-user computing - Wikipedia 1, How to Manage the Risks Associated with End User Computing 2, Managing end user computing risks - KPMG UK 3, , , , , , ]
