Related papers: Protecting Spreadsheets Against Fraud
The research presented in this paper establishes a valid, and simplified, revision of previous spreadsheet error classifications. This investigation is concerned with the results of a web survey and two web-based gender and domain-knowledge…
Spreadsheets that are informally created are harder to test than they should be. Simple cross-foot checks or being easily readable are modest but attainable goals for every spreadsheet developer. This paper lists some tips on building…
Errors in spreadsheet applications and models are alarmingly common (some authorities, with justification cite spreadsheets containing errors as the norm rather than the exception). Faced with this body of evidence, the auditor can be faced…
Recognizing that the use of spreadsheets within finance will likely not subside in the near future, this paper discusses a major barrier that is preventing more organizations from adopting enterprise spreadsheet management programs. But…
Just like other software, spreadsheets can contain significant faults. Static analysis is an accepted and well-established technique in software engineering known for its capability to discover faults. In recent years, a growing number of…
The usual aim of spreadsheet audit is to verify correctness. There are two problems with this: first, it is often difficult to tell whether the spreadsheets in question are correct, and second, even if they are, they may still give the…
Previous spreadsheet inspection experiments have had human subjects look for seeded errors in spreadsheets. In this study, subjects attempted to find errors in human-developed spreadsheets to avoid the potential artifacts created by error…
Fifteen years of research studies have concluded unanimously that spreadsheet errors are both common and non-trivial. Now we must seek ways to reduce spreadsheet errors. Several approaches have been suggested, some of which are promising…
The Sarbanes-Oxley Act of 2002 has finally forced corporations to examine the validity of their spreadsheets. They are beginning to understand the spreadsheet error literature, including what it tells them about the need for comprehensive…
The spreadsheet paradigm has some unique risks and challenges that are not present in more traditional development technologies. Many of the recent advances in other branches of software development have bypassed spreadsheets and…
Spreadsheets are software programs which are typically created by end-users and often used for business-critical tasks. Many studies indicate that errors in spreadsheets are very common. Thus, a number of vendors offer auditing tools which…
A number of automated techniques and tools were proposed in the research literature over the years which aim to support the spreadsheet developer in the process of testing and debugging a faulty spreadsheet. One underlying assumption of…
Human error research on overconfidence supports the benefits of early visibility of defects and disciplined development. If risk to the enterprise is to be reduced, individuals need to become aware of the reality of the quality of their…
Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit…
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…
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…
This paper describes a framework for a systematic classification of spreadsheet errors. This classification or taxonomy of errors is aimed at facilitating analysis and comprehension of the different types of spreadsheet errors. The taxonomy…
Developing an error-free spreadsheet has been a problem since the beginning of end-user computing. In this paper, we present a methodology that separates the modeling from the implementation. Using proven techniques from Information Systems…
The use of uncontrolled financial spreadsheets can expose organizations to unacceptable business and compliance risks, including errors in the financial reporting process, spreadsheet misuse and fraud, or even significant operational…
The use of spreadsheets is widespread. Be it in business, finance, engineering or other areas, spreadsheets are created for their flexibility and ease to quickly model a problem. Very often they evolve from simple prototypes to…