Related papers: Managing Critical Spreadsheets in a Compliant Envi…
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…
The advance of web services technologies promises to have far-reaching effects on the Internet and enterprise networks allowing for greater accessibility of data. The security challenges presented by the web services approach are…
Financial fraud is an issue with far reaching consequences in the finance industry, government, corporate sectors, and for ordinary consumers. Increasing dependence on new technologies such as cloud and mobile computing in recent years has…
Setting up effective and efficient mechanisms for controlling software and system development projects is still challenging in industrial practice. On the one hand, necessary prerequisites such as established development processes,…
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…
Cross-border access to a variety of data such as market information, strategic information, or customer-related information defines the daily business of many global companies, including financial institutions. These companies are obliged…
Cyber assurance, which is the ability to operate under the onslaught of cyber attacks and other unexpected events, is essential for organizations facing inundating security threats on a daily basis. Organizations usually employ multiple…
Open-source software (OSS) plays a vital role in the modern software ecosystem. However, the maintenance and sustainability of OSS projects can be challenging. In this paper, we present the CrOSSD project, which aims to build a database of…
"Look before you leap"; "a stitch in time saves nine"; "more haste, less speed". Many proverbs declare the wisdom of planning before doing. We suggest how to apply this to Excel, by explaining and specifying spreadsheets before coding them,…
Context: Continuous Software Engineering is increasingly adopted in highly regulated domains, raising the need for continuous compliance. Adherence to especially security regulations -- a major concern in highly regulated domains -- renders…
Non-functional requirements (NFR), which include performance, availability, and maintainability, are vitally important to overall software quality. However, research has shown NFRs are, in practice, poorly defined and difficult to verify.…
Sustainability in accounting and controlling has traditionally been understood in terms of securing the long-term existence of companies. However, with the introduction of integrated non-financial reporting, sustainability, as per the…
A number of automated techniques and tools were proposed in the research literature over the years which aim to support the spreadsheet developer in the process of testing and debugging a faulty spreadsheet. One underlying assumption of…
The tight coupling between communication and control in cyber-physical systems is necessary to enable the complex regulation required to operate these systems. Unfortunately, cyberattackers can exploit network vulnerabilities to compromise…
CIS Controls is a set of 20 controls and 171 sub-controls that were created with an idea of having a list of something to implement so that organizations can increase their security. While good in theory, it is a big question of how viable…
The document discusses the financial climate risk in the context of the banking industry, emphasizing the need for a comprehensive understanding of climate change across different spatial and temporal scales. It highlights the challenges in…
In November, 2011, the Financial Stability Board, in collaboration with the International Monetary Fund, published a list of 29 "systemically important financial institutions" (SIFIs). This designation reflects a concern that the failure of…
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…
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…
Compliance as code is an emerging idea about automating compliance through programmed compliance controls and checks. Given scant existing research thus far, the paper presents an empirical analysis of a compliance as code project…