Related papers: Protecting Spreadsheets Against Fraud
Malware scanners try to protect users from opening malicious documents by statically or dynamically analyzing documents. However, malware developers may apply evasions that conceal the maliciousness of a document. Given the variety of…
Spreadsheet users regularly deal with uncertainty in their data, for example due to errors and estimates. While an insight into data uncertainty can help in making better informed decisions, prior research suggests that people often use…
As online fraud becomes more sophisticated and pervasive, traditional fraud detection methods are struggling to keep pace with the evolving tactics employed by fraudsters. This paper explores the transformative role of machine learning in…
This paper describes the rationale, curriculum and subject matter of a new MSc module being taught on an MSc Finance and Information Management course at the University of Wales Institute in Cardiff. Academic research on spreadsheet risks…
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…
Cloud-based documents are inherently valuable, due to the volume and nature of sensitive personal and business content stored in them. Despite the importance of such documents to Internet users, there are still large gaps in the…
All users of spreadsheets struggle with the problem of errors. Errors are thought to be prevalent in spreadsheets, and in some instances they have cost organizations millions of dollars. In a previous study of 50 operational spreadsheets we…
Most organizations use large and complex spreadsheets that are embedded in their mission-critical processes and are used for decision-making purposes. Identification of the various types of errors that can be present in these spreadsheets…
Spreadsheets are ubiquitous in business with the financial sector particularly heavily reliant on the technology. It is known that the level of spreadsheet error can be high and that it is often necessary to review spreadsheets based on a…
Spreadsheet engineering methodologies are diverse and sometimes contradictory. It is difficult for spreadsheet developers to identify a spreadsheet engineering methodology that is appropriate for their class of spreadsheet, with its unique…
It is widely documented that the absence of a structured approach to spreadsheet engineering is a key factor in the high level of spreadsheet errors. In this paper we propose and investigate the application of Test-Driven Development to the…
In the spreadsheet error community, both academics and practitioners generally have ignored the rich findings produced by a century of human error research. These findings can suggest ways to reduce errors; we can then test these…
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…
A spreadsheet usually starts as a simple and single-user software artifact, but, as frequent as in other software systems, quickly evolves into a complex system developed by many actors. Often, different users work on different aspects of…
Financial fraud is an issue with far reaching consequences in the finance industry, government, corporate sectors, and for ordinary consumers. Increasing dependence on new technologies such as cloud and mobile computing in recent years has…
A business case study on how three simple guidelines: 1. Make it easy to check (and maintain) 2. Make it safe to use 3. Keep business logic out of code changed user attitudes and improved spreadsheet quality in a financial services…
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…
There is overwhelming evidence that the continued and widespread use of untested spreadsheets in business gives rise to regular, significant and unexpected financial losses. Whilst this is worrying, it is perhaps a relatively minor concern…
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of…
Accuracy in spreadsheet modelling systems can be reduced due to difficulties with the inputs, the model itself, or the spreadsheet implementation of the model. When the "true" outputs from the system are unknowable, accuracy is evaluated…