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Spreadsheets are characterized by their extensive two-dimensional grids, flexible layouts, and varied formatting options, which pose significant challenges for large language models (LLMs). In response, we introduce SpreadsheetLLM,…
Auditors demand financial models be transparent yet no consensus exists on what that means precisely. Without a clear modeling transparency definition we cannot know when our models are "transparent". The financial modeling community…
We intend to demonstrate the innate problems with existing spreadsheet products and to show how to tackle these issues using a new type of spreadsheet program called Resolver. It addresses the issues head-on and thereby moves the 1980's…
This Paper summarises the operation of software developed for the analysis of workbook structure. This comprises: the identification of layout in terms of filled areas formed into "Stripes", the identification of all the Formula…
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…
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…
The complexity of a business environment often causes organizations to produce several inconsistent views on the same business process, leading to fragmentation and inefficiencies. Business process view integration attempts to produce an…
We have developed the Model Master (MM) language for describing spreadsheets, and tools for converting MM programs to and from spreadsheets. The MM decompiler translates a spreadsheet into an MM program which gives a concise summary of its…
Refactoring is a change made to the internal structure of software to make it easier to understand and cheaper to modify without changing its observable behaviour. A database refactoring is a small change to the database schema which…
Evaluating multiple-choice questions (MCQs) involves either labor intensive human assessments or automated methods that prioritize readability, often overlooking deeper question design flaws. To address this issue, we introduce the Scalable…
We have prototyped a "spreadsheet component repository" Web site, from which users can copy "components" into their own Excel or Google spreadsheets. Components are collections of cells containing formulae: in real life, they would do…
Large Language Models (LLMs) have demonstrated some significant capabilities across various domains; however, their effectiveness in spreadsheet related tasks remains underexplored. This study introduces a foundation for a comprehensive…
Our term "structure discovery" denotes the recovery of structure, such as the grouping of cells, that was intended by a spreadsheet's author but is not explicit in the spreadsheet. We are implementing structure discovery tools in the…
Version information plays an important role in spreadsheet understanding, maintaining and quality improving. However, end users rarely use version control tools to document spreadsheet version information. Thus, the spreadsheet version…
Data processing systems impose multiple views on data as it is processed by the system. These views include spreadsheets, databases, matrices, and graphs. The common theme amongst these views is the need to store and operate on data as…
Dedicated treatment of symmetries in satisfiability problems (SAT) is indispensable for solving various classes of instances arising in practice. However, the exploitation of symmetries usually takes a black box approach. Typically,…
Among the multiple causes of high error rates in spreadsheets, lack of proper training and of deep understanding of the computational model upon which spreadsheet computations rest might not be the least issue. The paper addresses this…
We report on the development of a general tool called ExSched, implemented as a plug-in for Microsoft Excel, for solving a class of constraint satisfaction problems. The traditional spreadsheet paradigm is based on attaching arithmetic…
Financial statement auditing is essential for stakeholders to understand a company's financial health, yet current manual processes are inefficient and error-prone. Even with extensive verification procedures, auditors frequently miss…
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…