Related papers: An approach for the automated risk assessment of s…
Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge, periodically used, and submitted to regular update-cycles like any conventionally…
A huge amount of data is everyday managed in large organizations in many critical business sectors with the support of spreadsheet applications. The process of elaborating spreadsheet data is often performed in a distributed, collaborative…
This paper provides guidance to an analyst who wants to extract insight from a spreadsheet model. It discusses the terminology of spreadsheet analytics, how to prepare a spreadsheet model for analysis, and a hierarchy of analytical…
In this paper, we discuss the problem of the software engineering of a class of business spreadsheet models. A methodology for structured software development is proposed, which is based on structured analysis of data, represented as…
The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during this process, the approach is still very time consuming and…
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…
The use of uncontrolled financial spreadsheets can expose organizations to unacceptable business and compliance risks, including errors in the financial reporting process, spreadsheet misuse and fraud, or even significant operational…
Because spreadsheets have a large and growing importance in real-world work, their contents need to be controlled and validated. Generally spreadsheets have been difficult to verify, since data and executable information are stored…
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…
Previous research on spreadsheet risks has predominantly focussed on errors inadvertently introduced by spreadsheet writers i.e. it focussed on the end-user aspects of spreadsheet development. When analyzing a faulty spreadsheet, one might…
Many large financial planning models are written in a spreadsheet programming language (usually Microsoft Excel) and deployed as a spreadsheet application. Three groups, FAST Alliance, Operis Group, and BPM Analytics (under the name…
We introduce SpreadsheetBench, a challenging spreadsheet manipulation benchmark exclusively derived from real-world scenarios, designed to immerse current large language models (LLMs) in the actual workflow of spreadsheet users. Unlike…
The difference between surface and deep structures of a spreadsheet is a major cause of difficulty in checking spreadsheets. After a brief survey of current methods of checking (or debugging) spreadsheets, new visual methods of showing the…
Spreadsheets are ubiquitous in business with the financial sector particularly heavily reliant on the technology. It is known that the level of spreadsheet error can be high and that it is often necessary to review spreadsheets based on a…
It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors…
The frequency with which spreadsheets are used and the associated risk is well known. Many tools and techniques have been developed which help reduce risks associate with creating and maintaining spreadsheet. However, little consideration…
There is an overlooked iceberg of problems in end user computing. Spreadsheets are developed by people who are very skilled in their main job function, be it finance, procurement, or production planning, but often have had no formal…
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.…
It is often the case that risk assessment and prognostics are viewed as related but separate tasks. This chapter describes a risk-based approach to prognostics that seeks to provide a tighter coupling between risk assessment and fault…
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…