相关论文: Applying the CobiT Control Framework to Spreadshee…

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…

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.…

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…

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…

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…

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.…

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…

Spreadsheets in financial markets are frequently used as database, calculator and reporting application combined. This paper describes an alternative approach in which spreadsheet design and database technology have been brought together in…

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…

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…

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:…

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…

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…

Most organizations today use spreadsheets in some form or another to support critical business processes. However the financial resources, and developmental rigor dedicated to them are often minor in comparison to other enterprise…

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…

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…

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…

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…

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…

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…