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Spreadsheets are ubiquitous, heavily relied on throughout vast swathes of finance, commerce, industry, academia and Government. They are also acknowledged to be extraordinarily and unacceptably prone to error. If these two points are…
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…
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…
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…
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…
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…
There have been many articles and mishaps published about the risks of uncontrolled spreadsheets in today's business environment, including non-compliance, operational risk, errors, and fraud all leading to significant loss events.…
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…
We propose a research strategy for creating and deploying prescriptive recommendations for spreadsheet practice. Empirical data on usage can be used to create a taxonomy of spreadsheet classes. Within each class, existing practices and…
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.…
The paper presents two complementary strategies for identifying errors in spreadsheet programs. The strategies presented are grounded on the assumption that spreadsheets are software, albeit of a different nature than conventional…
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…
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,…
Research on spreadsheet errors is substantial, compelling, and unanimous. It has three simple conclusions. The first is that spreadsheet errors are rare on a per-cell basis, but in large programs, at least one incorrect bottom-line value is…
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…
In the spreadsheet error community, both academics and practitioners generally have ignored the rich findings produced by a century of human error research. These findings can suggest ways to reduce errors; we can then test these…
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…
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…
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…
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…