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Related papers: Archiving: The Overlooked Spreadsheet Risk

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Previous research on spreadsheet risks has predominantly focussed on errors inadvertently introduced by spreadsheet writers i.e. it focussed on the end-user aspects of spreadsheet development. When analyzing a faulty spreadsheet, one might…

Computers and Society · Computer Science 2024-12-31 Roland T. Mittermeir , Markus Clermont , Karin Hodnigg

Spreadsheets that are informally created are harder to test than they should be. Simple cross-foot checks or being easily readable are modest but attainable goals for every spreadsheet developer. This paper lists some tips on building…

Human-Computer Interaction · Computer Science 2009-08-11 Patrick O'Beirne

Much of what EuSpRIG discusses is concerned with the integrity of individual spreadsheets. In businesses, interlocking spreadsheets are regularly used to fill functional gaps in core administrative systems. The growth and deployment of such…

Other Computer Science · Computer Science 2008-03-10 Keith Bishop

This paper explores the impacts of spreadsheets on business operations in a water utility parastatal in Malawi, Sub-Saharan Africa. The organisation is a typical example of a semi-government body operating in a technologically…

Software Engineering · Computer Science 2022-01-20 Khwima Mckinley Mkamanga , Simon Thorne

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…

Computers and Society · Computer Science 2024-12-31 Brandon Weber

It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors…

Software Engineering · Computer Science 2010-01-26 David Nixon , Mike O'Hara

Because spreadsheets have a large and growing importance in real-world work, their contents need to be controlled and validated. Generally spreadsheets have been difficult to verify, since data and executable information are stored…

Human-Computer Interaction · Computer Science 2008-07-22 John C. Nash , Neil Smith , Andy Adler

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…

Software Engineering · Computer Science 2024-12-31 Raymond J. Butler

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…

Software Engineering · Computer Science 2014-01-31 Henk Vlootman , Felienne Hermans

Spreadsheets have been with us in their present form for over a quarter of a century. We have become so used to them that we forget that we are using them at all. It may serve us well to stand back for a moment to review where, when and how…

Computers and Society · Computer Science 2008-03-10 Grenville J. Croll

The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during this process, the approach is still very time consuming and…

Software Engineering · Computer Science 2024-12-24 Harmen Ettema , Paul Janssen , Jacques de Swart

The first fully-documented study into the quantitative impact of errors in operational spreadsheets identified an interesting anomaly. One of the five participating organisations involved in the study contributed a set of five spreadsheets…

Software Engineering · Computer Science 2024-12-31 Grenville J. Croll

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…

Human-Computer Interaction · Computer Science 2010-09-30 Dermot Balson

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

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…

Human-Computer Interaction · Computer Science 2008-02-26 David Chadwick

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…

Human-Computer Interaction · Computer Science 2024-12-31 Raymond R. Panko

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…

Software Engineering · Computer Science 2011-11-30 José Pedro Correia , Miguel A. Ferreira

Few major commercial or economic decisions are made today which are not underpinned by analysis using spreadsheets. It is virtually impossible to avoid making mistakes during their drafting and some of these errors remain, unseen and…

Human-Computer Interaction · Computer Science 2009-08-07 Angus Dunn

Fifteen years of research studies have concluded unanimously that spreadsheet errors are both common and non-trivial. Now we must seek ways to reduce spreadsheet errors. Several approaches have been suggested, some of which are promising…

Human-Computer Interaction · Computer Science 2008-06-03 David R. Chadwick

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…

Computers and Society · Computer Science 2024-12-31 Stephen G. Powell , Barry Lawson , Kenneth R. Baker