Apparity Blog
Read the latest EUC governance related news & insights from our experts.
Top 3 Issues of EUC Discovery
Vaguely Defined Not all Excel spreadsheets, databases, scripts or BI tools are end user computing (EUC) applications. Creating a clear definition is necessary to accurately determine those that are. EUC program owners work tirelessly to build policies and procedures,...
Internal Audit Spreadsheet & EUC Risks
Spreadsheet and EUC fundamentals End user computing (EUC) applications are applications built and/ or maintained by the business that fall outside of IT control. Microsoft excel spreadsheets are the most common EUC file type, typically making up to 90% or more of EUC...
FDA 21 CFR Part 11 Compliance for Spreadsheets
In 1997, the U.S. Food and Drug Administration (FDA) published part 11 of Title 21 of the Code of Federal Regulations (21 CFR Part 11). Part 11 specifically applies to all FDA regulated electronic records and electronic signatures (ERES) that are created, modified,...
Spreadsheet Risk Within the Credit Organization
The humble spreadsheet enables end users to create flexible, easy to use applications that support critical credit underwriting and monitoring processes. However, this ease of use makes them error prone and challenging to maintain. This increases risk for banks using...
Spreadsheet Error Roundup Q1 2021
Despite best attempts to keep processes accurate, human error is inevitable. As past events demonstrate, this is especially true for spreadsheets. From local election results to national government programs, here’s a roundup of the most recent egregious spreadsheet...
Getting Started with UK SOX & Financial Spreadsheets
On March 18, 2021, the UK’s Department for Business, Energy & Industrial Strategy (BEIS) released a long-anticipated whitepaper. It outlines a proposal for its intended reform of audit, internal controls and governance. This effectively seals the introduction of a...