Related papers: Risk Assessment For Spreadsheet Developments: Choo…

All users of spreadsheets struggle with the problem of errors. Errors are thought to be prevalent in spreadsheets, and in some instances they have cost organizations millions of dollars. In a previous study of 50 operational spreadsheets we…

This paper maintains that archiving has been overlooked as a key spreadsheet internal control. The case of failed Jamaican commercial banks demonstrates how poor archiving can lead to weaknesses in spreadsheet control that contribute to…

Applying software defect esimation techniques and presenting this information in a compact and impactful decision table can clearly illustrate to collaborative groups how critical this position is in the overall development cycle. The Test…

The Sarbanes-Oxley Act of 2002 has finally forced corporations to examine the validity of their spreadsheets. They are beginning to understand the spreadsheet error literature, including what it tells them about the need for comprehensive…

We consider the challenge of creating guidelines to evaluate the quality of a spreadsheet model. We suggest four principles. First, state the domain-the spreadsheets to which the guidelines apply. Second, distinguish between the process by…

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…

Research on spreadsheet errors began over fifteen years ago. During that time, there has been ample evidence demonstrating that spreadsheet errors are common and nontrivial. Quite simply, spreadsheet error rates are comparable to error…

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…

Spreadsheet users regularly deal with uncertainty in their data, for example due to errors and estimates. While an insight into data uncertainty can help in making better informed decisions, prior research suggests that people often use…

It is widely documented that the absence of a structured approach to spreadsheet engineering is a key factor in the high level of spreadsheet errors. In this paper we propose and investigate the application of Test-Driven Development to the…

Testing is a vital part of software development, and spreadsheets are like any other software in this respect. This paper discusses the testing of spreadsheets in the light of one practitioner's experience. It considers the concept of…

There is overwhelming evidence that the continued and widespread use of untested spreadsheets in business gives rise to regular, significant and unexpected financial losses. Whilst this is worrying, it is perhaps a relatively minor concern…

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…

Risk assessment plays a crucial role in ensuring the security and resilience of modern computer systems. Existing methods for conducting risk assessments often suffer from tedious and time-consuming processes, making it challenging to…

Developing an error-free spreadsheet has been a problem since the beginning of end-user computing. In this paper, we present a methodology that separates the modeling from the implementation. Using proven techniques from Information Systems…

In this paper, we report some on-going focused research, but are further keen to set it in the context of a proposed bigger picture, as follows. There is a certain depressing pattern about the attitude of industry to spreadsheet error…

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…

Research on spreadsheet errors is substantial, compelling, and unanimous. It has three simple conclusions. The first is that spreadsheet errors are rare on a per-cell basis, but in large programs, at least one incorrect bottom-line value is…

Much of what EuSpRIG discusses is concerned with the integrity of individual spreadsheets. In businesses, interlocking spreadsheets are regularly used to fill functional gaps in core administrative systems. The growth and deployment of such…

"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,…