相关论文: Categorisation of Spreadsheet Use within Organisat…
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…
As the need for advanced, interactive mathematical models has increased, user/programmers are increasingly choosing the MatLab scripting language over spreadsheets. However, applications developed in these tools have high error risk, and no…
Threat modeling has been successfully applied to model technical threats within information systems. However, a lack of methods focusing on non-technical assets and their representation can be observed in theory and practice. Following the…
Several complexity metrics are described which are related to logic structure, data structure and size of spreadsheet models. They primarily concentrate on the dispersion of cell references and cell paths. Most metrics are newly defined,…
This paper maintains that archiving has been overlooked as a key spreadsheet internal control. The case of failed Jamaican commercial banks demonstrates how poor archiving can lead to weaknesses in spreadsheet control that contribute to…
This management paper looks at the real world issues faced by practitioners managing spreadsheets through the production phase of their life cycle. It draws on the commercial experience of several developers working with large corporations,…
In the spreadsheet error community, both academics and practitioners generally have ignored the rich findings produced by a century of human error research. These findings can suggest ways to reduce errors; we can then test these…
This paper deals with errors in using spreadsheets and analysis of automatic recording of user interaction with spreadsheets. After a review of literature devoted to spreadsheet errors, we advocate the importance of going from error…
Applying software defect esimation techniques and presenting this information in a compact and impactful decision table can clearly illustrate to collaborative groups how critical this position is in the overall development cycle. The Test…
Objective: To identify and classify the positive and negative impacts of using Use Cases in real-world settings. Method: We conducted a systematic mapping study. The search strategies retrieved a set of 4,431 papers out of which 47 were…
Business rules represent the knowledge that guides the operations of a business organization. They are implemented in software applications used by organizations, and the activity of extracting them from software is known as business rule…
We have conducted an empirical investigation into the long term survival rates of some small but representative samples of the 30,000 largest UK limited companies. These companies were either a control or known to have used, or been…
Spreadsheets offer a supremely successful democratisation platform, placing the manipulation and presentation of numbers within the grasp of users that have little or no mathematical expertise or IT experience. What appears to be almost…
Spreadsheets offer a supremely successful and intuitive means of processing and exchanging numerical content. Its intuitive ad-hoc nature makes it hugely popular for use in diverse areas including business and engineering, yet these very…
We introduce SpreadsheetBench, a challenging spreadsheet manipulation benchmark exclusively derived from real-world scenarios, designed to immerse current large language models (LLMs) in the actual workflow of spreadsheet users. Unlike…
According to different typologies of activity and priority, risks can assume diverse meanings and it can be assessed in different ways. In general risk is measured in terms of a probability combination of an event (frequency) and its…
Cloud Computing has caused a paradigm shift in the world of computing. Several use case scenarios have been floating around the programming world in relation to this. Applications such as Spreadsheets have the capability to use the Cloud…
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…
Contemporary spreadsheets are plagued by a profusion of errors, auditing difficulties, lack of uniform development methodologies, and barriers to easy comprehension of the underlying business models they represent. This paper presents a…
Insider threats are one of today's most challenging cybersecurity issues that are not well addressed by commonly employed security solutions. Despite several scientific works published in this domain, we argue that the field can benefit…