Related papers: Self-Checks In Spreadsheets: A Survey Of Current P…
There has been a significant amount of research into spreadsheets over the last two decades. Errors in spreadsheets are well documented. Once used mainly for simple functions such as logging, tracking and totalling information, spreadsheets…
The first fully-documented study into the quantitative impact of errors in operational spreadsheets identified an interesting anomaly. One of the five participating organisations involved in the study contributed a set of five spreadsheets…
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.…
This paper presents the findings of a case study of spreadsheet use in a higher education institution in the UK. The paper considers the use of spreadsheets in two units of the organisation, academic registry and finance. Spreadsheet use is…
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…
The use of spreadsheets is widespread. Be it in business, finance, engineering or other areas, spreadsheets are created for their flexibility and ease to quickly model a problem. Very often they evolve from simple prototypes to…
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…
Spreadsheets that are informally created are harder to test than they should be. Simple cross-foot checks or being easily readable are modest but attainable goals for every spreadsheet developer. This paper lists some tips on building…
Spreadsheets are software programs which are typically created by end-users and often used for business-critical tasks. Many studies indicate that errors in spreadsheets are very common. Thus, a number of vendors offer auditing tools which…
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…
This paper presents the authors recommended practices for spreadsheet testing. Documented spreadsheet error rates are unacceptable in corporations today. Although improvements are needed throughout the systems development life cycle,…
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…
Recent research has highlighted the high incidence of errors in spreadsheet models used in industry. In an attempt to reduce the incidence of such errors, a teaching approach has been devised which aids students to reduce their likelihood…
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…
Spreadsheets are widely used in industry, because they are flexible and easy to use. Often, they are even used for business-critical applications. It is however difficult for spreadsheet users to correctly assess the maintainability of…
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…
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…
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…
Past studies show that only a small percent of organizations implement and enforce formal rules or informal guidelines for the designing, testing, documenting, using, modifying, sharing and archiving of spreadsheet models. Due to lack of…
Heavy use of spreadsheets by organisations bears many potential risks such as errors, ambiguity, data loss, duplication, and fraud. In this paper these risks are briefly outlined along with their available mitigation methods such as:…