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The paper examines in the context of financial reporting, the controls that organisations have in place to manage spreadsheet risk and errors. There has been widespread research conducted in this area, both in Ireland and internationally.…

Recent research has highlighted the high incidence of errors in spreadsheet models used in industry. In an attempt to reduce the incidence of such errors, a teaching approach has been devised which aids students to reduce their likelihood…

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…

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…

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…

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…

EuSpRIG concerns direct researchers to revisit spreadsheet education, taking into account error auditing tools, checklists, and good practices. This paper aims at elaborating principles to design a spreadsheet curriculum. It mainly focuses…

Thanks to the enormous flexibility they provide, spreadsheets are considered a priceless blessing by many end-users. Many spreadsheets, however, contain errors which can lead to severe consequences in some cases. To manage these risks,…

There have been many articles and mishaps published about the risks of uncontrolled spreadsheets in today's business environment, including non-compliance, operational risk, errors, and fraud all leading to significant loss events.…

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…

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…

The frequency with which spreadsheets are used and the associated risk is well known. Many tools and techniques have been developed which help reduce risks associate with creating and maintaining spreadsheet. However, little consideration…

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…

The successful completion of a software development process depends on the analytical capability and foresightedness of the project manager. For the project manager, the main intriguing task is to manage the risk factors as they adversely…

We propose a research strategy for creating and deploying prescriptive recommendations for spreadsheet practice. Empirical data on usage can be used to create a taxonomy of spreadsheet classes. Within each class, existing practices and…

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…

There is an overlooked iceberg of problems in end user computing. Spreadsheets are developed by people who are very skilled in their main job function, be it finance, procurement, or production planning, but often have had no formal…

This paper discusses the risks and potential impacts of spreadsheet errors in scientific research data in a Neuroscience research centre in the UK. Spreadsheets usage in neuroscience, or indeed any medical discipline, is a largely…

Heavy use of spreadsheets by organisations bears many potential risks such as errors, ambiguity, data loss, duplication, and fraud. In this paper these risks are briefly outlined along with their available mitigation methods such as:…

Despite strong evidence of widespread errors, spreadsheet developers rarely subject their spreadsheets to post-development testing to reduce errors. This may be because spreadsheet developers are overconfident in the accuracy of their…