Related papers: Audit and Change Analysis of Spreadsheets
The research presented in this paper establishes a valid, and simplified, revision of previous spreadsheet error classifications. This investigation is concerned with the results of a web survey and two web-based gender and domain-knowledge…
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…
Accounting and Finance (A&F) Professionals are arguably the most loyal and concentrated population of spreadsheet users. The work that they perform in spreadsheets has the most significant impact on financial data and business processes…
The spreadsheet paradigm has some unique risks and challenges that are not present in more traditional development technologies. Many of the recent advances in other branches of software development have bypassed spreadsheets and…
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…
Recognizing that the use of spreadsheets within finance will likely not subside in the near future, this paper discusses a major barrier that is preventing more organizations from adopting enterprise spreadsheet management programs. But…
The hard coding of input data or constants into spreadsheet formulas is widely recognised as poor spreadsheet model design. However, the importance of avoiding such practice appears to be underestimated perhaps in light of the lack of…
Spreadsheets are widely used in various fields to do large numerical analysis. While several companies have relied on spreadsheets for decades, data scientists are going in the direction of using scientific programming languages such as…
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…
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…
Spreadsheets provide many of the key links between information systems, closing the gap between business needs and the capability of central systems. Recent regulations have brought these vulnerable parts of information supply chains into…
Previous spreadsheet inspection experiments have had human subjects look for seeded errors in spreadsheets. In this study, subjects attempted to find errors in human-developed spreadsheets to avoid the potential artifacts created by error…
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…
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…
A version control system, such as Git, requires a way to integrate changes from different developers or branches. Given a merge scenario, a merge tool either outputs a clean integration of the changes, or it outputs a conflict for manual…
Excel 2013 (version 15) includes an add-in "Inquire" for auditing spreadsheets. We describe the evolution of such tools in the third-party marketplace and assess the usefulness of Microsoft's own add-in in this context. We compare in detail…
Spreadsheet users are often unaware of the risks imposed by poorly designed spreadsheets. One way to assess spreadsheet quality is to detect smells which attempt to identify parts of spreadsheets that are hard to comprehend or maintain and…
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…
Spreadsheets often need changing in ways made tedious and risky by Excel. For example: simultaneously altering many tables' size, orientation, and position; inserting cross-tabulations; moving data between sheets; splitting and merging…
A spreadsheet usually starts as a simple and single-user software artifact, but, as frequent as in other software systems, quickly evolves into a complex system developed by many actors. Often, different users work on different aspects of…