Related papers: Accuracy in Spreadsheet Modelling Systems
Spreadsheet audit and review procedures are an essential part of almost all City of London financial transactions. Structured processes are used to discover errors in large financial spreadsheets underpinning major transactions of all…
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…
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…
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…
Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes…
The complexity of a system, in general, makes it difficult to determine some or almost all matrix elements of its operators. The lack of accuracy acts as a source of randomness for the matrix elements which are also subjected to an external…
The paper examines in the context of financial reporting, the controls that organisations have in place to manage spreadsheet risk and errors. There has been widespread research conducted in this area, both in Ireland and internationally.…
[Spreadsheet] Models are invaluable tools for strategic planning. Models help key decision makers develop a shared conceptual understanding of complex decisions, identify sensitivity factors and test management scenarios. Different…
This paper demonstrates a methodology for examining the accuracy of uncertain inference systems (UIS), after their parameters have been optimized, and does so for several common UIS's. This methodology may be used to test the accuracy when…
Thanks to their flexibility and capability to perform different tasks and organize data in the best form and format, spreadsheets are widely used in different organizations and by different end users. Many business organizations rely on…
Spreadsheets provide a flexible and easy to use software development environment, but that leads to error proneness. Work has been done to prevent errors in spreadsheets, including using models to specify distinct parts of a spreadsheet as…
Validation accuracy is a necessary, but not sufficient, measure of a neural network classifier's quality. High validation accuracy during development does not guarantee that a model is free of serious flaws, such as vulnerability to…
Various techniques for developing spreadsheet models greatly improve the chance that the end result will not contain basic mechanical errors. However, for every discipline in which a given technique is useful, there is likely to be another…
Errors in spreadsheet applications and models are alarmingly common (some authorities, with justification cite spreadsheets containing errors as the norm rather than the exception). Faced with this body of evidence, the auditor can be faced…
A common application of spreadsheets is the development of models that deliver projections of the future financial statements of companies established to pursue ventures that are subject to project financing. A survey of 11 such…
Scalable oversight protocols aim to empower evaluators to accurately verify AI models more capable than themselves. However, human evaluators are subject to biases that can lead to systematic errors. We conduct two studies examining the…
It is not, in general, possible to have access to all variables that determine the behavior of a system. Having identified a number of variables whose values can be accessed, there may still be hidden variables which influence the dynamics…
Just like other software, spreadsheets can contain significant faults. Static analysis is an accepted and well-established technique in software engineering known for its capability to discover faults. In recent years, a growing number of…
Although neural networks are powerful function approximators, the underlying modelling assumptions ultimately define the likelihood and thus the hypothesis class they are parameterizing. In classification, these assumptions are minimal as…
We study how people trade off accuracy when using AI-powered tools in professional versus personal contexts for adoption purposes, the determinants of those trade-offs, and how users cope when AI/apps are unavailable. Because modern AI…