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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…
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…
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…
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…
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,…
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…
A number of automated techniques and tools were proposed in the research literature over the years which aim to support the spreadsheet developer in the process of testing and debugging a faulty spreadsheet. One underlying assumption of…
This paper offers a brief review of cognitive verbs typically used in the literature to describe standard spreadsheet practices. The verbs identified are then categorised in terms of Bloom's Taxonomy of Hierarchical Levels, and then rated…
Spreadsheets are used extensively in industry, often for business critical purposes. In previous work we have analyzed the information needs of spreadsheet professionals and addressed their need for support with the transition of a…
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…
Human error research on overconfidence supports the benefits of early visibility of defects and disciplined development. If risk to the enterprise is to be reduced, individuals need to become aware of the reality of the quality of their…
The use of uncontrolled financial spreadsheets can expose organizations to unacceptable business and compliance risks, including errors in the financial reporting process, spreadsheet misuse and fraud, or even significant operational…
A spreadsheet usually starts as a simple and single-user software artifact, but, as frequent as in other software systems, quickly evolves into a complex system developed by many actors. Often, different users work on different aspects of…
Principles, Techniques and Practice of Spreadsheet Style
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…
The wealth of functionality in the Excel software package means it can go beyond use as a static evaluator of predefined cell formulae, to be used actively in manipulating and transforming data. Due to human error it is impossible to ensure…
Current prescriptions for spreadsheet style specify modular separation of data, calcu1ation and output, based on the notion that writing a spreadsheet is like writing a computer program. Instead of a computer programming style, this article…
One of the most important assets of any company is being able to easily access information on itself and on its business. In this line, it has been observed that this important information is often stored in one of the millions of…
This paper discusses the risks and potential impacts of spreadsheet errors in scientific research data in a Neuroscience research centre in the UK. Spreadsheets usage in neuroscience, or indeed any medical discipline, is a largely…
A central challenge in science is to understand how systems behaviors emerge from complex networks. This often requires aggregating, reusing, and integrating heterogeneous information. Supplementary spreadsheets to articles are a key data…