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End-user computing (EUC)

End-user computing covers applications built and run by business users outside formal IT control, mainly spreadsheets, Access databases and scripts. Critical EUCs that feed reports or decisions need an inventory, an owner, version control and testing.

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Roles that need it

FP&A Analyst
Regulatory Reporting Analyst
Business Controller
IT Auditor
Operational Risk Analyst

This is a brief definition. A full explanation with a worked example is being written.

Skills it belongs to

Advanced Microsoft Excel
Internal controls and risk oversight
IT general controls and SOX ITGC

Sources

Guide on effective risk data aggregation and risk reporting, ECB Banking Supervision (external site) accessed 31 Oct 2026
Principles for effective risk data aggregation and risk reporting, BIS (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.

Roles that need it

Skills it belongs to

Related concepts

Sources