Related papers: Protecting Spreadsheets Against Fraud
Most organizations today use spreadsheets in some form or another to support critical business processes. However the financial resources, and developmental rigor dedicated to them are often minor in comparison to other enterprise…
Testing is a vital part of software development, and spreadsheets are like any other software in this respect. This paper discusses the testing of spreadsheets in the light of one practitioner's experience. It considers the concept of…
Preventing data exfiltration from computer systems typically depends on perimeter defences, but these are becoming increasingly fragile. Instead we suggest an approach in which each at-risk document is supplemented by many fake versions of…
This paper presents the authors recommended practices for spreadsheet testing. Documented spreadsheet error rates are unacceptable in corporations today. Although improvements are needed throughout the systems development life cycle,…
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…
Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge, periodically used, and submitted to regular update-cycles like any conventionally…
With an increase in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topics of great importance for academics, research and industries. Financial fraud is a…
Spreadsheets are widely used in industry, even for critical business processes. This implies the need for proper risk assessment in spreadsheets to evaluate the reliability and validity of the spreadsheet's outcome. As related research has…
Students learning how to apply spreadsheets to accounting problems are not always well served by the built-in financial functions. Problems can arise because of differences between UK and US practice, through anomalies in the functions…
Spreadsheets are widely used in industry, because they are flexible and easy to use. Often, they are even used for business-critical applications. It is however difficult for spreadsheet users to correctly assess the maintainability of…
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…
Spreadsheets are used to develop application software that is distributed to users. Unfortunately, the users often have the ability to change the programming statements ("source code") of the spreadsheet application. This causes a host of…
Very little is known about the process by which end-user developers detect and correct spreadsheet errors. Any research pertaining to the development of spreadsheet testing methodologies or auditing tools would benefit from information on…
Financial statement fraud detection is an important problem with a number of design aspects to consider. Issues such as (i) problem representation, (ii) feature selection, and (iii) choice of performance metrics all influence the perceived…
Spreadsheet programs, artifacts developed by non-programmers, are used for a variety of important tasks and decisions. Yet a significant proportion of them have severe quality problems. To address this issue, our previous work presented an…
Fault attacks consist in changing the program behavior by injecting faults at run-time in order to break some expected security properties. Applications are hardened against fault attack adding countermeasures. According to the state of the…
Existing approaches for detecting anomalies in spreadsheets can help to discover faults, but they are often applied too late in the spreadsheet lifecycle. By contrast, our approach detects anomalies immediately whenever users change their…
Large language models (LLMs) have been widely integrated into critical automated workflows, including contract review and job application processes. However, LLMs are susceptible to manipulation by fraudulent information, which can lead to…
Spreadsheets in financial markets are frequently used as database, calculator and reporting application combined. This paper describes an alternative approach in which spreadsheet design and database technology have been brought together in…
A huge amount of data is everyday managed in large organizations in many critical business sectors with the support of spreadsheet applications. The process of elaborating spreadsheet data is often performed in a distributed, collaborative…