Related papers: Auditing spreadsheets: With or without a tool?
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…
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:…
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…
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…
Errors in spreadsheet applications and models are alarmingly common (some authorities, with justification cite spreadsheets containing errors as the norm rather than the exception). Faced with this body of evidence, the auditor can be faced…
Just like other software, spreadsheets can contain significant faults. Static analysis is an accepted and well-established technique in software engineering known for its capability to discover faults. In recent years, a growing number 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…
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…
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…
In traditional usability studies, researchers talk to users of tools to understand their needs and challenges. Insights gained via such interviews offer context, detail, and background. Due to costs in time and money, we are beginning to…
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…
This paper outlines an approach to manage and quantify the risks associated with changes made to spreadsheets. The methodology focuses on structural differences between spreadsheets and suggests a technique by which a risk analysis can be…
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…
Thanks to the enormous flexibility they provide, spreadsheets are considered a priceless blessing by many end-users. Many spreadsheets, however, contain errors which can lead to severe consequences in some cases. To manage these risks,…
The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during this process, the approach is still very time consuming and…
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…
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…
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…
Microsoft Excel is the most ubiquitous analytical tool ever built. Companies around the world leverage it for its power, flexibility and ease of use. However, spreadsheets are manually intensive and prone to error, making it difficult for…
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…