End-User Computing Audit Work Program

End-user computing (e.g., spreadsheets and other user-developed programs) provides a unique set of general control needed within an organization. Providing end-users with tools to assist in decision-making does not eliminate the need for information technology general controls. The output of end-user computing processes frequently appears as an authoritative document that will be relied on by management during the financial reporting process.

This sample work program focuses on auditing end-user computing, specifically concentrating on identifying the IT controls to be tested, reviewing the results of management’s testing and documenting the procedures used to test each control.