Related papers: Sarbanes-Oxley: What About all the Spreadsheets?
In statistical process control, procedures are applied that require relatively strict conditions for their use. If such assumptions are violated, these methods become inefficient, leading to increased incidence of false signals. Therefore,…
According to theoretical models of valuing risky corporate securities, risk of default is primary component in overall yield spread. However, sizable empirical literature considers it otherwise by giving more importance to non-default risk…
In sequential decision making, neural networks (NNs) are nowadays commonly used to represent and learn the agent's policy. This area of application has implied new software quality assessment challenges that traditional validation and…
Smart Contracts (SCs) are programs stored in a Blockchain to ensure agreements between two or more parties. Due to the unchangeable essence of Blockchain, failures or errors in SCs become perpetual once published. The reliability of SCs is…
The Software Bill of Materials (SBOM) is a critical tool for securing the software supply chain (SSC), but its practical utility is undermined by inaccuracies in both its generation and its application in vulnerability scanning. This paper…
The increasing use of deep neural networks for safety-critical applications, such as autonomous driving and flight control, raises concerns about their safety and reliability. Formal verification can address these concerns by guaranteeing…
Integrating third-party software components is a common practice in modern software development, offering significant advantages in terms of efficiency and innovation. However, this practice is fraught with risks related to software…
Contemporary spreadsheets are plagued by a profusion of errors, auditing difficulties, lack of uniform development methodologies, and barriers to easy comprehension of the underlying business models they represent. This paper presents a…
We present Risk Integrated's Enterprise Spreadsheet Platform (ESP), a technical approach to the near-elimination of spreadsheet risk in the enterprise computing environment, whilst maintaining the full flexibility of spreadsheets for…
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…
Most spreadsheet surveys both for reporting use and error focus on the practical application of the spreadsheet in a particular industry. Typically these studies will illustrate that a particular percentage of spreadsheets are used for…
While open-source software has enabled significant levels of reuse to speed up software development, it has also given rise to the dreadful dependency hell that all software practitioners face on a regular basis. This article provides a…
We investigate the expressive power of spreadsheets. We consider spreadsheets which contain only formulas, and assume that they are small templates, which can be filled to a larger area of the grid to process input data of variable size.…
The technology of formal software verification has made spectacular advances, but how much does it actually benefit the development of practical software? Considerable disagreement remains about the practicality of building systems with…
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…
Context: Software testing plays an essential role in product quality improvement. For this reason, several software testing models have been developed to support organizations. However, adoption of testing process models inside…
Students learning how to apply spreadsheets to accounting problems are not always well served by the built-in financial functions. Problems can arise because of differences between UK and US practice, through anomalies in the functions…
For computer software, our security models, policies, mechanisms, and means of assurance were primarily conceived and developed before the end of the 1970's. However, since that time, software has changed radically: it is thousands of times…
Web applications are becoming truly pervasive in all kinds of business models and organizations. Today, most critical systems such as those related to health care, banking, or even emergency response, are relying on these applications. They…
Legacy spreadsheets are both, an asset, and an enduring problem concerning spreadsheets in business. To make spreadsheets stay alive and remain correct, comprehension of a given spreadsheet is highly important. Visualization techniques…