Related papers: Stop That Subversive Spreadsheet!
The European Spreadsheet Risks Interest Group (EuSpRIG) has maintained a website almost since its inception in 2000. We present here longitudinal and cross-sectional statistics from the website log in order to shed some light upon end-user…
EuSpRIG concerns direct researchers to revisit spreadsheet education, taking into account error auditing tools, checklists, and good practices. This paper aims at elaborating principles to design a spreadsheet curriculum. It mainly focuses…
Spreadsheets are used extensively within today's organisations. Although spreadsheets have many benefits, they can also present a significant risk exposure, requiring appropriate management. Protiviti has worked with a number of…
Various techniques for developing spreadsheet models greatly improve the chance that the end result will not contain basic mechanical errors. However, for every discipline in which a given technique is useful, there is likely to be another…
The paper examines in the context of financial reporting, the controls that organisations have in place to manage spreadsheet risk and errors. There has been widespread research conducted in this area, both in Ireland and internationally.…
Research on spreadsheet errors began over fifteen years ago. During that time, there has been ample evidence demonstrating that spreadsheet errors are common and nontrivial. Quite simply, spreadsheet error rates are comparable to error…
At the 2003 EuSpRIG meeting, we presented a framework and software infrastructure to generate and analyse an audit trail for a spreadsheet file. This report describes the results of a pilot implementation of this software (now called…
Much of what EuSpRIG discusses is concerned with the integrity of individual spreadsheets. In businesses, interlocking spreadsheets are regularly used to fill functional gaps in core administrative systems. The growth and deployment of such…
The frequency with which spreadsheets are used and the associated risk is well known. Many tools and techniques have been developed which help reduce risks associate with creating and maintaining spreadsheet. However, little consideration…
This paper discusses the risks and potential impacts of spreadsheet errors in scientific research data in a Neuroscience research centre in the UK. Spreadsheets usage in neuroscience, or indeed any medical discipline, is a largely…
This brief paper outlines how spreadsheets were used as one of the vehicles for John Rusnak's fraud and the revenue control lessons this case gives us.
There has been a significant amount of research into spreadsheets over the last two decades. Errors in spreadsheets are well documented. Once used mainly for simple functions such as logging, tracking and totalling information, spreadsheets…
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…
We propose a research strategy for creating and deploying prescriptive recommendations for spreadsheet practice. Empirical data on usage can be used to create a taxonomy of spreadsheet classes. Within each class, existing practices and…
The DidaTab project (Didactics of Spreadsheet, teaching and learning spreadsheets) is a three year project (2005-2007) funded by the French Ministry of Research and dedicated to the study of personal and classroom uses of spreadsheets in…
One of the problems reported by researchers and auditors in the field of spreadsheet risks is that of getting and keeping managements attention to the problem. Since 1996, the Information Systems Audit & Control Foundation and the IT…
The use of spreadsheets in industry is widespread. Companies base decisions on information coming from spreadsheets. Unfortunately, spreadsheets are error-prone and this increases the risk that companies base their decisions on inaccurate…
Previous research on spreadsheet risks has predominantly focussed on errors inadvertently introduced by spreadsheet writers i.e. it focussed on the end-user aspects of spreadsheet development. When analyzing a faulty spreadsheet, one might…
We present Risk Integrated's Enterprise Spreadsheet Platform (ESP), a technical approach to the near-elimination of spreadsheet risk in the enterprise computing environment, whilst maintaining the full flexibility of spreadsheets for…
As the need for advanced, interactive mathematical models has increased, user/programmers are increasingly choosing the MatLab scripting language over spreadsheets. However, applications developed in these tools have high error risk, and no…