Related papers: Protecting Spreadsheets Against Fraud
The spreadsheet has been used by the business community for many years and yet still raises a number of significant concerns. As educators our concern is to try to develop the students skills in both the development of spreadsheets and in…
Embedded software is developed under the assumption that hardware execution is always correct. Fault attacks break and exploit that assumption. Through the careful introduction of targeted faults, an adversary modifies the control-flow or…
In this paper, we report some on-going focused research, but are further keen to set it in the context of a proposed bigger picture, as follows. There is a certain depressing pattern about the attitude of industry to spreadsheet error…
Spreadsheets (sometimes also called Excel programs) are powerful tools which play a business-critical role in many organizations. However, due to faulty spreadsheets many bad decisions have been taken in recent years. Since then, a number…
Credit card plays a very important rule in today's economy. It becomes an unavoidable part of household, business and global activities. Although using credit cards provides enormous benefits when used carefully and responsibly,significant…
The difference between surface and deep structures of a spreadsheet is a major cause of difficulty in checking spreadsheets. After a brief survey of current methods of checking (or debugging) spreadsheets, new visual methods of showing the…
Although experts diverge on how best to improve spreadsheet quality, it is generally agreed that more time needs to be spent testing spreadsheets. Ideally, experienced and trained spreadsheet engineers would carry this out, but quite often…
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…
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…
Research on formulae production in spreadsheets has established the practice as high risk yet unrecognised as such by industry. There are numerous software applications that are designed to audit formulae and find errors. However these are…
Traditionally, the detection of fraudulent insurance claims relies on business rules and expert judgement which makes it a time-consuming and expensive process (\'Oskarsd\'ottir et al., 2022). Consequently, researchers have been examining…
This survey paper categorises, compares, and summarises from almost all published technical and review articles in automated fraud detection within the last 10 years. It defines the professional fraudster, formalises the main types and…
A common application of spreadsheets is the development of models that deliver projections of the future financial statements of companies established to pursue ventures that are subject to project financing. A survey of 11 such…
Developments in Mobile Computing are putting pressure on the software industry to research new modes of interaction that do not rely on the traditional keyboard and mouse combination. Computer users suffering from Repetitive Strain Injury…
Past research shows that spreadsheet models are prone to such a high frequency of errors and data security implications that the risk management of spreadsheet development and spreadsheet use is of great importance to both industry and…
Social reviews have dominated the web and become a plausible source of product information. People and businesses use such information for decision-making. Businesses also make use of social information to spread fake information using a…
In recent years, financial fraud detection systems have become very efficient at detecting fraud, which is a major threat faced by e-commerce platforms. Such systems often include machine learning-based algorithms aimed at detecting and…
This paper discusses spreadsheets documentation and new means to achieve this end by using Excel's built-in "Comment" function. By structuring comments, they can be used as an essential tool to fully explain spreadsheet. This will greatly…
Protecting data from malicious computer users continues to grow in importance. Whether preventing unauthorized access to personal photographs, ensuring compliance with federal regulations, or ensuring the integrity of corporate secrets, all…
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…