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Related papers: Spreadsheet Risk Management in Organisations

200 papers

Most organizations use large and complex spreadsheets that are embedded in their mission-critical processes and are used for decision-making purposes. Identification of the various types of errors that can be present in these spreadsheets…

Software Engineering · Computer Science 2011-11-30 Zbigniew Przasnyski , Linda Leon , Kala Chand Seal

Spreadsheets are widely used in industry, because they are flexible and easy to use. Sometimes they are even used for business-critical applications. It is however difficult for spreadsheet users to correctly assess the quality of…

Software Engineering · Computer Science 2012-09-18 Felienne Hermans , Martin Pinzger , Arie van Deursen

Accuracy in spreadsheet modelling systems can be reduced due to difficulties with the inputs, the model itself, or the spreadsheet implementation of the model. When the "true" outputs from the system are unknowable, accuracy is evaluated…

Human-Computer Interaction · Computer Science 2008-07-22 Thomas A. Grossman

This paper presents the results of an empirical evaluation of the quality of a structured methodology for the development of spreadsheet models, proposed in numerous previous papers by Rajalingham K, Knight B and Chadwick D et al. This…

Computers and Society · Computer Science 2024-12-31 Kamalasen Rajalingham , David Chadwick , Brian Knight

Spreadsheet collaboration provides valuable opportunities for learning and expertise sharing between colleagues. Sharing expertise is essential for the retention of important technical skillsets within organisations, but previous studies…

Human-Computer Interaction · Computer Science 2026-03-31 Qing Nancy Xia , Advait Sarkar , Duncan Brumby , Anna Cox

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,…

Software Engineering · Computer Science 2024-12-31 Raymond R. Panko

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…

Human-Computer Interaction · Computer Science 2008-03-10 Brian Bishop , Kevin McDaid

Dependence on information, including for some of the world's largest organisations such as governments and multi-national corporations, has grown rapidly in recent years. However, reports of information security breaches and their…

Computers and Society · Computer Science 2016-06-14 Craig A. Horne , Atif Ahmad , Sean B. Maynard

Fifteen years of research studies have concluded unanimously that spreadsheet errors are both common and non-trivial. Now we must seek ways to reduce spreadsheet errors. Several approaches have been suggested, some of which are promising…

Human-Computer Interaction · Computer Science 2008-06-03 David R. Chadwick

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…

Human-Computer Interaction · Computer Science 2010-01-25 David Colver

A new MS Excel application has been developed which seeks to reduce the risks associated with the development, operation and auditing of Excel spreadsheets. FormulaDataSleuth provides a means of checking spreadsheet formulas and data as…

Human-Computer Interaction · Computer Science 2008-07-21 Bill Bekenn , Ray Hooper

Spreadsheets are widely used within companies and often form the basis for business decisions. Numerous cases are known where incorrect information in spreadsheets has lead to incorrect decisions. Such cases underline the relevance of…

Software Engineering · Computer Science 2015-03-16 Bas Jansen

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…

Software Engineering · Computer Science 2008-03-10 Grenville J. Croll

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…

Software Engineering · Computer Science 2010-08-26 Thomas A. Grossman , Ozgur Ozluk

Few major commercial or economic decisions are made today which are not underpinned by analysis using spreadsheets. It is virtually impossible to avoid making mistakes during their drafting and some of these errors remain, unseen and…

Human-Computer Interaction · Computer Science 2009-08-07 Angus Dunn

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…

Software Engineering · Computer Science 2015-06-09 Paul Mireault

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…

Software Engineering · Computer Science 2024-12-31 Alan Rust , Brian Bishop , Kevin McDaid

Most spreadsheet surveys both for reporting use and error focus on the practical application of the spreadsheet in a particular industry. Typically these studies will illustrate that a particular percentage of spreadsheets are used for…

Human-Computer Interaction · Computer Science 2008-03-10 Simon Thorne , David Ball

Spreadsheets are powerful tools which play a business-critical role in many organizations. However, many bad decisions taken due to faulty spreadsheets show that these tools need serious quality assurance. Furthermore, while collaboration…

Software Engineering · Computer Science 2017-12-01 Daniel Kulesz , Verena Käfer , Stefan Wagner

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…

Human-Computer Interaction · Computer Science 2008-09-23 Mbwana Alliy , Patty Brown