Authors
Robert Kee & John Mason
Abstract
Providing a framework for evaluating spreadsheet controls must include a look at the environment and the degree of control. Crucial areas for applying software controls include:
- Microcomputer policy.
- User training.
- Standardization of spreadsheet design.
- Spreadsheet testing.
- Documentation.
- Backup.
- Security.
- Local area networks.
- Internal audit review.
While spreadsheet capability significantly enhances the productivity of management and stimulates creativity, these control processes are essential to ensure the reliability and integrity of processed data. As many of these controls as possible should be delegated to the user, but externally applied controls also are necessary.
In the user-oriented environment, internal controls may inhibit user enthusiasm for developing and applying spreadsheet software, but without them, potential benefits may not be fully realized.
Sample
A standardized design begins with dividing the spreadsheet into rectangular blocks of cells, where each block performs one spreadsheet function.
Standardization imposes a common structure on spreadsheet design, thereby forcing a greater degree of planning and documentation on template developers.
Publication
1988, The Internal Auditor, Volume 45, Number 4, February, pages 42-47
Full article
Not available
