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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…

Human-Computer Interaction · Computer Science 2009-08-13 Mel Glass , David Ford , Sebastian Dewhurst

Microsoft Excel is the most ubiquitous analytical tool ever built. Companies around the world leverage it for its power, flexibility and ease of use. However, spreadsheets are manually intensive and prone to error, making it difficult for…

Software Engineering · Computer Science 2018-02-07 Steve Litt

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.…

Software Engineering · Computer Science 2008-09-19 Eric Perry

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:…

Software Engineering · Computer Science 2016-02-22 Mahmood H. Shubbak , Simon Thorne

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…

Computers and Society · Computer Science 2024-12-31 Mukul Madahar , Pat Cleary , David Ball

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…

Software Engineering · Computer Science 2017-04-06 Thomas Reschenhofer , Bernhard Waltl , Klym Shumaiev , Florian Matthes

Financial risk detection in Enterprise Resource Planning (ERP) systems is an important but underexplored application of machine learning. Published studies in this area tend to suffer from vague dataset descriptions, leakage-prone…

Machine Learning · Computer Science 2026-03-10 Sanjay Mishra

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…

Software Engineering · Computer Science 2008-05-29 Raymond J. Butler

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…

Software Engineering · Computer Science 2011-11-30 Pierpaolo Baglietto , Martino Fornasa , Simone Mangiante , Massimo Maresca , Andrea Parodi , Michele Stecca

The spreadsheet application is among the most widely used computing tools in modern society. It provides excellent usability and usefulness, and it easily enables a non-programmer to perform programming-like tasks in a visual tabular "pen…

Programming Languages · Computer Science 2022-03-31 Ezana N. Beyenne , Hai-Feng Guo

Spreadsheet computing is one of the more popular computing methodologies in today's modern society. The spreadsheet application's ease of use and usefulness has enabled non-programmers to perform programming-like tasks in a familiar setting…

Artificial Intelligence · Computer Science 2022-03-22 Ezana N. Beyenne

As the need for advanced, interactive mathematical models has increased, user/programmers are increasingly choosing the MatLab scripting language over spreadsheets. However, applications developed in these tools have high error risk, and no…

Human-Computer Interaction · Computer Science 2008-03-14 Deborah Cernauskas , Andrew Kumiega , Ben VanVliet

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…

Human-Computer Interaction · Computer Science 2008-06-03 Pat Cleary , Dr David Ball , Mukul Madahar , Simon Thorne , Christopher Gosling , Karen Fernandez

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…

Software Engineering · Computer Science 2008-03-10 Brian Sentence

Spreadsheet software is the tool of choice for interactive ad-hoc data management, with adoption by billions of users. However, spreadsheets are not scalable, unlike database systems. On the other hand, database systems, while highly…

Databases · Computer Science 2017-10-09 Mangesh Bendre , Vipul Venkataraman , Xinyan Zhou , Kevin Chang , Aditya Parameswaran

Despite the massive investments in information security technologies and research over the past decades, the information security industry is still immature. In particular, the prioritization of remediation efforts within vulnerability…

Cryptography and Security · Computer Science 2019-08-15 Jay Jacobs , Sasha Romanosky , Benjamin Edwards , Michael Roytman , Idris Adjerid

A new MS Excel application has been developed which seeks to reduce the risks associated with the development, operation and auditing of Excel spreadsheets. FormulaDataSleuth provides a means of checking spreadsheet formulas and data as…

Human-Computer Interaction · Computer Science 2008-07-21 Bill Bekenn , Ray Hooper

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…

Software Engineering · Computer Science 2010-09-09 Thomas Lemon , Ewen Ferguson

The EU ESCAPE project is developing ESAP, ESFRI 1 Scientific Analysis Platform, as an API gateway that enables the seamless integration of independent services accessing distributed data and computing resources. In ESCAPE we are exploring…

Instrumentation and Methods for Astrophysics · Physics 2023-01-25 Giuliano Taffoni , Sara Bertocco , Dave Morris , Manu Parra-Royón , Klaas Kliffen , Marco Molinaro , John Swinbank , Susana Sanchez Exposito

Based on the Spreadsheet Competency Framework for finance professionals, in the present paper we introduce the Edu-Edition of the Spreadsheet Competency Framework (E2SCF). We claim that building spreadsheet competences should start in…

Computers and Society · Computer Science 2018-02-05 Maria Csernoch , Piroska Biró
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