相关论文: How do you know your spreadsheet is right?

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.…

Spreadsheet users are often unaware of the risks imposed by poorly designed spreadsheets. One way to assess spreadsheet quality is to detect smells which attempt to identify parts of spreadsheets that are hard to comprehend or maintain and…

We consider the challenge of creating guidelines to evaluate the quality of a spreadsheet model. We suggest four principles. First, state the domain-the spreadsheets to which the guidelines apply. Second, distinguish between the process by…

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 that are informally created are harder to test than they should be. Simple cross-foot checks or being easily readable are modest but attainable goals for every spreadsheet developer. This paper lists some tips on building…

A business case study on how three simple guidelines: 1. Make it easy to check (and maintain) 2. Make it safe to use 3. Keep business logic out of code changed user attitudes and improved spreadsheet quality in a financial services…

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…

The SSMI methodology was developed using concepts from Computer Science, Software Engineering and Information Systems and has been taught to undergraduate and MBA students and in Executive training seminars. In this paper, we describe the…

Research on spreadsheet errors is substantial, compelling, and unanimous. It has three simple conclusions. The first is that spreadsheet errors are rare on a per-cell basis, but in large programs, at least one incorrect bottom-line value is…

Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes…

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…

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…

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…

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…

Spreadsheets (sometimes also called Excel programs) are powerful tools which play a business-critical role in many organizations. However, due to faulty spreadsheets many bad decisions have been taken in recent years. Since then, a number…

The difference between surface and deep structures of a spreadsheet is a major cause of difficulty in checking spreadsheets. After a brief survey of current methods of checking (or debugging) spreadsheets, new visual methods of showing the…

The research presented in this paper establishes a valid, and simplified, revision of previous spreadsheet error classifications. This investigation is concerned with the results of a web survey and two web-based gender and domain-knowledge…

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…

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,…

Legacy spreadsheets are both, an asset, and an enduring problem concerning spreadsheets in business. To make spreadsheets stay alive and remain correct, comprehension of a given spreadsheet is highly important. Visualization techniques…