Related papers: Sarbanes-Oxley: What About all the Spreadsheets?
The power of mobile devices has increased dramatically in the last few years. These devices are becoming more sophisticated allowing users to accomplish a wide variety of tasks while on the move. The increasingly mobile nature of business…
A review of 75 formal audit assignments shows that the effort taken to identify defects in financial models taken from the domain of limited recourse (project) finance is uncorrelated with common measures of the physical characteristics of…
Business rules represent the knowledge that guides the operations of a business organization. They are implemented in software applications used by organizations, and the activity of extracting them from software is known as business rule…
Software security has been an important research topic over the years. The community has proposed processes and tools for secure software development and security analysis. However, a significant number of vulnerabilities remains in…
Context: Software testability is the degree to which a software system or a unit under test supports its own testing. To predict and improve software testability, a large number of techniques and metrics have been proposed by both…
Software Bill of Materials (SBOM) provides new opportunities for automated vulnerability identification in software products. While the industry is adopting SBOM-based Vulnerability Scanning (SVS) to identify vulnerabilities, we…
Within Lloyds Banking Group the heritage HBOS Corporate division deals with Corporate loans, and is required to assess these loans for risk in accordance with the Basle Accord regulations. Statistical Risk Rating models are developed by the…
The paper presents two complementary strategies for identifying errors in spreadsheet programs. The strategies presented are grounded on the assumption that spreadsheets are software, albeit of a different nature than conventional…
Spreadsheets offer a supremely successful and intuitive means of processing and exchanging numerical content. Its intuitive ad-hoc nature makes it hugely popular for use in diverse areas including business and engineering, yet these very…
Context: Interest in diversity in software development has significantly increased in recent years. Reporting on diversity in software projects can enhance user trust and assist regulators in evaluating adoption. Recent AI directives…
The impetus for writing this paper are the well publicized media reports that software failure was the cause of the two recent mishaps of the Boeing 737 Max aircraft. The problem considered here though, is a specific one, in the sense that…
This paper presents the results of an empirical evaluation of the quality of a structured methodology for the development of spreadsheet models, proposed in numerous previous papers by Rajalingham K, Knight B and Chadwick D et al. This…
Visualizing spreadsheet content provides analytic insight and visual validation of large amounts of spreadsheet data. Oculus Excel Visualizer is a point and click data visualization experiment which directly visualizes Excel data and…
As software becomes more complex and assumes an even greater role in our lives, formal verification is set to become the gold standard in securing software systems into the future, since it can guarantee the absence of errors and entire…
This paper outlines an approach to manage and quantify the risks associated with changes made to spreadsheets. The methodology focuses on structural differences between spreadsheets and suggests a technique by which a risk analysis can be…
Once information is loaded into a spreadsheet, it acquires properties that it may not deserve. These properties include believability, correctness, appropriateness, concreteness, integrity, tangibility, objectivity and authority. The…
In the insurance industry, spreadsheets have emerged as an invaluable tool to for product pricing, because it is relatively straightforward to create and maintain complex pricing models using Excel. In fact, Excel is often preferred to…
Spreadsheet collaboration provides valuable opportunities for learning and expertise sharing between colleagues. Sharing expertise is essential for the retention of important technical skillsets within organisations, but previous studies…
Open source software (OSS) vulnerabilities threaten the security of software systems that use OSS. Vulnerability databases provide valuable information (e.g., vulnerable version and patch) to mitigate OSS vulnerabilities. There arises a…
Many real-world applications are increasingly incorporating automated decision-making, driven by the widespread adoption of ML/AI inference for planning and guidance. This study examines the growing need for verifiable computing in…