Related papers: Checks and Controls in Spreadsheets
Microsoft Excel is the most ubiquitous analytical tool ever built. Companies around the world leverage it for its power, flexibility and ease of use. However, spreadsheets are manually intensive and prone to error, making it difficult for…
The humble spreadsheet is the most widely used data storage, manipulation and modelling tool. Its ubiquity over the past 30 years has seen its successful application in every area of life. Surprisingly the spreadsheet has remained…
Spreadsheets offer a supremely successful and intuitive means of processing and exchanging numerical content. Its intuitive ad-hoc nature makes it hugely popular for use in diverse areas including business and engineering, yet these very…
Context: Writing Clean Code understandable by other collaborators has become crucial to enhancing collaboration and productivity. However, very little is known regarding whether developers agree with Clean Code Principles and how they apply…
The risks of spreadsheet use do not just come from the misuse of formulae. As such, training needs to go beyond this technical aspect of spreadsheet use and look at the spreadsheet in its full business context. While standard training is by…
Although experts diverge on how best to improve spreadsheet quality, it is generally agreed that more time needs to be spent testing spreadsheets. Ideally, experienced and trained spreadsheet engineers would carry this out, but quite often…
This paper outlines an approach to manage and quantify the risks associated with changes made to spreadsheets. The methodology focuses on structural differences between spreadsheets and suggests a technique by which a risk analysis can be…
Spreadsheet technology is a cornerstone of IT systems in most organisations. It is often the glue that binds more structured transaction-based systems together. Financial operations are a case in point where spreadsheets fill the gaps left…
Spreadsheets are used extensively in industry, often for business critical purposes. In previous work we have analyzed the information needs of spreadsheet professionals and addressed their need for support with the transition of a…
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…
Spreadsheets are one of the most widely used tools for end users. As a result, spreadsheets such as Excel are now included in many curricula. However, digital solutions for assessing spreadsheet assignments are still scarce in the teaching…
Very little is known about the process by which end-user developers detect and correct spreadsheet errors. Any research pertaining to the development of spreadsheet testing methodologies or auditing tools would benefit from information on…
Spreadsheet tables are often labeled, and these labels effectively constitute types for the data in the table. In such cases tables can be considered to be built from typed data where the placement of values within the table is controlled…
The spreadsheet has been used by the business community for many years and yet still raises a number of significant concerns. As educators our concern is to try to develop the students skills in both the development of spreadsheets and in…
We investigate the expressive power of spreadsheets. We consider spreadsheets which contain only formulas, and assume that they are small templates, which can be filled to a larger area of the grid to process input data of variable size.…
Workbook-scale spreadsheet understanding is increasingly important for language-model-based data analysis agents, but remains challenging because relevant information is often distributed across multiple sheets with heterogeneous schemas,…
Business intelligence (BI) tools for database analytics have come a long way and nowadays also provide ready insights or visual query explorations, e.g. QuickInsights by Microsoft Power BI, SpotIQ by ThoughtSpot, Zenvisage, etc. In this…
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…
A review of 75 formal audit assignments shows that the effort taken to identify defects in financial models taken from the domain of limited recourse (project) finance is uncorrelated with common measures of the physical characteristics of…
Spreadsheets are end-user programs and domain models that are heavily employed in administration, financial forecasting, education, and science because of their intuitive, flexible, and direct approach to computation. As a result,…