Authors
Ming-te Lu, Charles R. Litecky, & Debra H. Lu
Abstract
Spreadsheets are one of the most popular and important forms of end-user computing. Users can obtain high productivity by developing applications in the programming facilities of the spreadsheet packages.
The major benefits accrued to users include low cost, fast development time, and ease of manipulation. However, risks associated with lack of control and improperly developed applications exist as these applications are often used for financial control and other important decision making.
In order to avoid these risks, a comprehensive presentation of application controls for spreadsheet development is provided to ensure data integrity and processing efficiency.
A general control framework is offered to help developers and users identify the need for control as well as the proper type of control while maintaining a balance of costs and benefits. Roles for end-users, the information center, and the internal auditor in application control are outlined.
Sample
The proper implementation of application controls hinges on a balance between the cost and benefit of controls used.
Since spreadsheet users are the persons who reap the benefit of spreadsheet models and assume the cost of their development and operation, the magnitude of application controls should be determined by the spreadsheet users.
Publication
1991, Journal of Microcomputer Systems Management, Volume 3, Issue 1, Winter, pages 12-22
