In a world of increasing regulatory scrutiny and the ease of end users deploying new applications on the network, executives complying with Sarbanes-Oxley (SOX), SR 11-7, and OCC 1211-12 are under more pressure than ever. It’s not enough to simply “trust” that reports are accurate or that processes are followed. You must actively manage risk by ensuring that documentation, procedures, and controls are in place.
A critical, often overlooked part of this responsibility is knowing exactly which systems contribute to your financial and operational reports. That means:
- Maintaining a complete, auditable inventory of every system that feeds those reports
- Confirming that nothing is operating “off the books” outside your control framework
The Hidden Threat: Undocumented End-User Computing (EUC)
End-User Computing (EUC) assets are everywhere:
- Spreadsheets used for last-minute adjustments
- Macros that transform or consolidate data
- Access or desktop databases that support reconciliations
- Locally built models used for forecasting, estimates, or allocations
Individually, these tools may seem harmless. Collectively, if undocumented, they can:
- Bypass controls you’ve put so much effort into designing
- Introduce errors that are difficult, or impossible, to trace
- Undermine the reliability of SOX reports
- Expose executives to personal risk
If even one critical spreadsheet or macro is feeding data into a SOX-related report, without being inventoried, tested, or controlled, you now have a gap in your internal control environment.
Why an Auditable Inventory Matters
Auditors and regulators increasingly expect organizations to:
- Show how reports are produced, not just the final numbers
- Demonstrate that all contributing systems and EUCs are known and accounted for
- Provide evidence that SOX controls and reports are properly governed
A Practical, Low-Cost Way to Close the Gap
The good news is that you don’t have to manually hunt for every spreadsheet or macro across your organization.
An automated SOX compliance gap analysis can:
- Automatically discover EUCs across your network
- Identify which ones are tied to SOX in-scope processes or reports
- Highlight where controls, documentation, or ownership are missing
- Produce clear, auditable evidence for both internal stakeholders and external auditors
This kind of automated analysis provides exactly what your executives and auditors need: visibility, documentation, and proof that EUC-related risks are being identified and addressed.
To learn more about how automated EUC discovery can help you close SOX gaps, strengthen internal controls, and protect your executives’ certifications, visit:
https://incisive.com/network-discovery/
At Incisive Software, we’re committed to helping organizations build a strong foundation for success based on accurate and trustworthy data. With the growing reliance on End User Computing assets, open-source tools, and complex spreadsheets, the risks of data errors and mismanagement have become greater than ever before. We’re dedicated to providing innovative solutions that empower organizations to reduce their exposure to these risks, improve data quality and enable confident decision-making. By combining automation, modern technologies, and proven practices, our solutions bring greater accuracy, control, and insight to the management of an organization’s most complex, critical, and sensitive data resources. To learn more, please visit https://www.incisive.com.
