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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…

Spreadsheets provide many of the key links between information systems, closing the gap between business needs and the capability of central systems. Recent regulations have brought these vulnerable parts of information supply chains into…

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,…

The Sarbanes-Oxley Act of 2002 has finally forced corporations to examine the validity of their spreadsheets. They are beginning to understand the spreadsheet error literature, including what it tells them about the need for comprehensive…

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…

Outsourcing of information and communication technologies (ICT) and related services is an established and growing industry. Recent trends, such as the move toward multi-sourcing have increased the complexity and risk of these outsourcing…

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…

Spreadsheet users regularly deal with uncertainty in their data, for example due to errors and estimates. While an insight into data uncertainty can help in making better informed decisions, prior research suggests that people often use…

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…

Spreadsheets are widely recognized as the most popular end-user programming tools, which blend the power of formula-based computation, with an intuitive table-based interface. Today, spreadsheets are used by billions of users to manipulate…

To aid the development of spreadsheet debugging tools, a knowledge of end-users natural behaviour within the Excel environment would be advantageous. This paper details the design and application of a novel data acquisition tool, which can…

All users of spreadsheets struggle with the problem of errors. Errors are thought to be prevalent in spreadsheets, and in some instances they have cost organizations millions of dollars. In a previous study of 50 operational spreadsheets we…

The spreadsheet paradigm has some unique risks and challenges that are not present in more traditional development technologies. Many of the recent advances in other branches of software development have bypassed spreadsheets and…

Spreadsheets are end-user programs and domain models that are heavily employed in administration, financial forecasting, education, and science because of their intuitive, flexible, and direct approach to computation. As a result,…

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…

This paper describes the rationale, curriculum and subject matter of a new MSc module being taught on an MSc Finance and Information Management course at the University of Wales Institute in Cardiff. Academic research on spreadsheet risks…

Much of what EuSpRIG discusses is concerned with the integrity of individual spreadsheets. In businesses, interlocking spreadsheets are regularly used to fill functional gaps in core administrative systems. The growth and deployment of such…

There is no denying that spreadsheets have become critical for all operational processes including financial reporting, budgeting, forecasting, and analysis. Microsoft Excel has essentially become a scratch pad and a data browser that can…

Software defects rediscovered by a large number of customers affect various stakeholders and may: 1) hint at gaps in a software manufacturer's Quality Assurance (QA) processes, 2) lead to an over-load of a software manufacturer's support…

The usual aim of spreadsheet audit is to verify correctness. There are two problems with this: first, it is often difficult to tell whether the spreadsheets in question are correct, and second, even if they are, they may still give the…