Related papers: Sarbanes-Oxley: What About all the Spreadsheets?
Existing approaches for detecting anomalies in spreadsheets can help to discover faults, but they are often applied too late in the spreadsheet lifecycle. By contrast, our approach detects anomalies immediately whenever users change their…
While scientists increasingly recognize the importance of metadata in describing their data, spreadsheets remain the preferred tool for supplying this information despite their limitations in ensuring compliance and quality. Various tools…
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…
Across an aggregation of EuSpRIG presentation papers, two maxims hold true: spreadsheets models are akin to software, yet spreadsheet developers are not software engineers. As such, the lack of traditional software engineering tools and…
Spreadsheets are widely recognized as the most popular end-user programming tools, which blend the power of formula-based computation, with an intuitive table-based interface. Today, spreadsheets are used by billions of users to manipulate…
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…
This paper presents the findings of a case study of spreadsheet use in a higher education institution in the UK. The paper considers the use of spreadsheets in two units of the organisation, academic registry and finance. Spreadsheet use is…
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…
This paper describes the rationale, curriculum and subject matter of a new MSc module being taught on an MSc Finance and Information Management course at the University of Wales Institute in Cardiff. Academic research on spreadsheet risks…
At least ninety countries implement Freedom of Information laws that state that government documents must be made freely available, or opened, to the public. However, many government documents contain sensitive information, such as personal…
Monte Carlo (MC) simulation includes a wide range of stochastic techniques used to quantitatively evaluate the behavior of complex systems or processes. Microsoft Excel spreadsheets with Visual Basic for Applications (VBA) software is,…
We developed an internet-based questionnaire on spreadsheet use that we administered to a large number of users in several companies and organizations to document how spreadsheets are currently being developed and used in business. In this…
The purpose of this paper is to revisit the Panko-Halverson taxonomy of spreadsheet errors and suggest revisions. There are several reasons for doing so: First, the taxonomy has been widely used. Therefore, it should have scrutiny; Second,…
Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit…
Early experiments with software diversity in the mid 1970's investigated N-version programming and recovery blocks to increase the reliability of embedded systems. Four decades later, the literature about software diversity has expanded in…
Model checking real-time systems is complex, and requires a careful trade-off between including enough detail to be useful and not too much detail to avoid state explosion. This work exploits variability of the formal model being analysed…
Databases in the past have helped businesses maintain and extract insights from their data. Today, it is common for a business to involve multiple independent, distrustful parties. This trend towards decentralization introduces a new and…
A central challenge in science is to understand how systems behaviors emerge from complex networks. This often requires aggregating, reusing, and integrating heterogeneous information. Supplementary spreadsheets to articles are a key data…
One of the most important assets of any company is being able to easily access information on itself and on its business. In this line, it has been observed that this important information is often stored in one of the millions of…
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…