Governance of Spreadsheets through Spreadsheet Change Reviews
Software Engineering
2012-12-03 v1
Abstract
We present a pragmatic method for management of risks that arise due to spreadsheet use in large organizations. We combine peer-review, tool-assisted evaluation and other pre-existing approaches into a single organization-wide approach that reduces spreadsheet risk without overly restricting spreadsheet use. The method was developed in the course of several spreadsheet evaluation assignments for a corporate customer. Our method addresses a number of issues pertinent to spreadsheet risks that were raised by the Sarbanes-Oxley act.
Keywords
Cite
@article{arxiv.1211.7100,
title = {Governance of Spreadsheets through Spreadsheet Change Reviews},
author = {Miguel A. Ferreira and Joost Visser},
journal= {arXiv preprint arXiv:1211.7100},
year = {2012}
}
Comments
13 Pages, 1 Figure, 1 Table; Proc. European Spreadsheet Risks Int. Grp. (EuSpRIG) 2012, ISBN: 978-0-9569258-6-2