End-user computing (EUC) means applications built or managed by business users rather than the IT function: spreadsheets with complex formulas and macros, desktop databases, reporting tools, scripts and low-code or no-code apps. EUC is valuable because it is flexible and fast, and business users know their needs best. The risk is that EUC often supports important decisions, pricing and financial reports without any of the controls applied to formal systems, such as testing, change control, access control and backup.
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