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Business rules represent the knowledge that guides the operations of a business organization. They are implemented in software applications used by organizations, and the activity of extracting them from software is known as business rule…

Software Engineering · Computer Science 2015-03-27 Sohon Roy

Accounting and Finance (A&F) Professionals are arguably the most loyal and concentrated population of spreadsheet users. The work that they perform in spreadsheets has the most significant impact on financial data and business processes…

Human-Computer Interaction · Computer Science 2008-09-23 Mbwana Alliy , Patty Brown

Spreadsheet engineering adapts the lessons of software engineering to spreadsheets, providing eight principles as a framework for organizing spreadsheet programming recommendations. Spreadsheets raise issues inadequately addressed by…

Software Engineering · Computer Science 2024-12-31 Thomas A. Grossman

This management paper looks at the real world issues faced by practitioners managing spreadsheets through the production phase of their life cycle. It draws on the commercial experience of several developers working with large corporations,…

Computers and Society · Computer Science 2024-12-31 Simon Murphy

Spreadsheet audit and review procedures are an essential part of almost all City of London financial transactions. Structured processes are used to discover errors in large financial spreadsheets underpinning major transactions of all…

Software Engineering · Computer Science 2008-03-10 Grenville J. Croll

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…

Software Engineering · Computer Science 2008-03-13 Yusuf Jafry , Fredrika Sidoroff , Roger Chi

Spreadsheets are widely used in industry, because they are flexible and easy to use. Sometimes they are even used for business-critical applications. It is however difficult for spreadsheet users to correctly assess the quality of…

Software Engineering · Computer Science 2012-09-18 Felienne Hermans , Martin Pinzger , Arie van Deursen

The use of Internet of Things (IoT) devices is growing at a rapid rate. While much of this growth is consumer devices, IoT devices are also commonly found in corporate and industrial environments, as well. These devices can be…

Cryptography and Security · Computer Science 2026-03-24 Danielle Hanson , Jeremy Straub

This paper describes a new type of spreadsheet which mitigates the errors caused by incorrect range referencing in formulae. This spreadsheet is composed of structured worksheets called tables which contain a hierarchical organization of…

Software Engineering · Computer Science 2014-01-31 Ted Hawkins , Andrew Lemon , Alec Gibson

As many industries shift towards centralised controlled information systems for monitoring and control, more importance is being placed upon technologies such as Supervisory Control and Data Acquisitions industrial systems (SCADA). This…

Cryptography and Security · Computer Science 2020-05-11 Michael Smurthwaite , Maumita Bhattacharya

In today's digitally driven landscape, robust Information Technology (IT) risk assessment practices are essential for safeguarding systems, digital communication, and data. This paper introduces 'AssessITS', an actionable method designed to…

Cryptography and Security · Computer Science 2024-10-03 Mir Mehedi Rahman , Naresh Kshetri , Sayed Abu Sayeed , Md Masud Rana

The hard coding of input data or constants into spreadsheet formulas is widely recognised as poor spreadsheet model design. However, the importance of avoiding such practice appears to be underestimated perhaps in light of the lack of…

Human-Computer Interaction · Computer Science 2008-03-10 Paul J. Blayney

Spreadsheet collaboration provides valuable opportunities for learning and expertise sharing between colleagues. Sharing expertise is essential for the retention of important technical skillsets within organisations, but previous studies…

Human-Computer Interaction · Computer Science 2026-03-31 Qing Nancy Xia , Advait Sarkar , Duncan Brumby , Anna Cox

While scientists increasingly recognize the importance of metadata in describing their data, spreadsheets remain the preferred tool for supplying this information despite their limitations in ensuring compliance and quality. Various tools…

Digital Libraries · Computer Science 2023-12-15 Martin J. O'Connor , Marcos Martínez-Romero , Mete Ugur Akdogan , Josef Hardi , Mark A. Musen

In traditional usability studies, researchers talk to users of tools to understand their needs and challenges. Insights gained via such interviews offer context, detail, and background. Due to costs in time and money, we are beginning to…

Human-Computer Interaction · Computer Science 2018-02-01 Kelly Mack , John Lee , Kevin Chang , Karrie Karahalios , Aditya Parameswaran

This paper demonstrates a methodology to help practitioners maximise the utility of complex multidisciplinary engineering models implemented as spreadsheets, an area presenting unique challenges. As motivation we investigate the expanding…

Software Engineering · Computer Science 2014-01-21 David Birch , Helen Liang , Paul H J Kelly , Glen Mullineux , Tony Field , Joan Ko , Alvise Simondetti

In this paper, after giving a brief definition of Information Security Management Systems (ISMS), ISO 27001, IT governance and COBIT, pros and cons of implementing only COBIT, implementing only IS0 27001 and implementing both COBIT and ISO…

Cryptography and Security · Computer Science 2011-08-11 Tolga Mataracioglu , Sevgi Ozkan

IT operates in dynamic environments with the need always to change and adapt. There is a need to improve performance. Many gaps were found when we conduct the IT audit and we tried to seek to close gaps in capabilities. One way to the close…

Software Engineering · Computer Science 2011-12-20 Phuc V. Nguyen

Her Majestys Revenue & Customs (HMRC) was born out of the need to create a UK tax authority by merging both the Inland Revenue and HM Customs & Excise into one department. HMRC encounters spreadsheets in tax-payers systems on a very regular…

Computers and Society · Computer Science 2024-12-31 D. Price

The Open Source Software movement has been growing exponentially for a number of years with no signs of slowing. Driving this growth is the widespread availability of libraries and frameworks that provide many functionalities. Developers…

Software Engineering · Computer Science 2022-06-22 Stan Zajdel , Diego Elias Costa , Hafedh Mili