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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…

Software Engineering · Computer Science 2010-09-09 Thomas Lemon , Ewen Ferguson

Recognizing that the use of spreadsheets within finance will likely not subside in the near future, this paper discusses a major barrier that is preventing more organizations from adopting enterprise spreadsheet management programs. But…

Software Engineering · Computer Science 2011-11-22 Nancy Wu

Spreadsheet engineering adapts the lessons of software engineering to spreadsheets, providing eight principles as a framework for organizing spreadsheet programming recommendations. Spreadsheets raise issues inadequately addressed by…

Software Engineering · Computer Science 2024-12-31 Thomas A. Grossman

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

While scientists increasingly recognize the importance of metadata in describing their data, spreadsheets remain the preferred tool for supplying this information despite their limitations in ensuring compliance and quality. Various tools…

Digital Libraries · Computer Science 2023-12-15 Martin J. O'Connor , Marcos Martínez-Romero , Mete Ugur Akdogan , Josef Hardi , Mark A. Musen

We present a pragmatic method for management of risks that arise due to spreadsheet use in large organizations. We combine peer-review, tool-assisted evaluation and other pre-existing approaches into a single organization-wide approach that…

Software Engineering · Computer Science 2012-12-03 Miguel A. Ferreira , Joost Visser

Previous spreadsheet inspection experiments have had human subjects look for seeded errors in spreadsheets. In this study, subjects attempted to find errors in human-developed spreadsheets to avoid the potential artifacts created by error…

Software Engineering · Computer Science 2010-09-16 Salvatore Aurigemma , Raymond R. Panko

In this paper, we report some on-going focused research, but are further keen to set it in the context of a proposed bigger picture, as follows. There is a certain depressing pattern about the attitude of industry to spreadsheet error…

Computers and Society · Computer Science 2008-03-10 V. R. Vemula , David Ball , Simon Thorne

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…

Computers and Society · Computer Science 2024-12-31 David Chadwick , Rodney E. Sue

Despite strong evidence of widespread errors, spreadsheet developers rarely subject their spreadsheets to post-development testing to reduce errors. This may be because spreadsheet developers are overconfident in the accuracy of their…

Human-Computer Interaction · Computer Science 2024-12-31 Raymond R. Panko

Spreadsheets are widely used in industry, even for critical business processes. This implies the need for proper risk assessment in spreadsheets to evaluate the reliability and validity of the spreadsheet's outcome. As related research has…

Software Engineering · Computer Science 2017-04-06 Thomas Reschenhofer , Bernhard Waltl , Klym Shumaiev , Florian Matthes

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…

Human-Computer Interaction · Computer Science 2009-08-13 Mel Glass , David Ford , Sebastian Dewhurst

Past research shows that spreadsheet models are prone to such a high frequency of errors and data security implications that the risk management of spreadsheet development and spreadsheet use is of great importance to both industry and…

Human-Computer Interaction · Computer Science 2008-02-26 David Chadwick

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…

Software Engineering · Computer Science 2009-08-11 Leslie Bradley , Kevin McDaid

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…

Human-Computer Interaction · Computer Science 2008-05-14 Markus Clermont , Christian Hanin , Roland T. Mittermeir

Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes…

Software Engineering · Computer Science 2016-03-09 Simone Schalkwijk , Felienne Hermans , Michiel van der Ven , Hans Duits

We consider the challenge of creating guidelines to evaluate the quality of a spreadsheet model. We suggest four principles. First, state the domain-the spreadsheets to which the guidelines apply. Second, distinguish between the process by…

Software Engineering · Computer Science 2011-11-30 Thomas A. Grossman , Vijay Mehrotra , Johncharles Sander

Spreadsheets are widely used, and studies have shown that most end-user spreadsheets contain nontrivial errors. To improve end-users productivity, recent research proposes the use of a model-driven engineering approach to spreadsheets. In…

Human-Computer Interaction · Computer Science 2011-12-20 Laura Beckwith , Jácome Cunha , João Paulo Fernandes , João Saraiva

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:…

Software Engineering · Computer Science 2016-02-22 Mahmood H. Shubbak , Simon Thorne

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