What is an EUC?
It's an End-User Computing application
An End-User Computing application or EUC is any application that is not managed and developed in an environment that employs robust IT general controls. They are created and maintained by business units and embedded within business unit processes. Although the most pervasive EUCs are spreadsheets, EUCs also can include user databases, queries, scripts, or output from various reporting tools.
Because these applications are not managed by general IT controls, robust end-user computing controls are necessary and should form a key component of any operational risk management strategy. Manual control processes are not enough.