Authors
Christine Dunn
Abstract
Companies trying to comply with the Sarbanes-Oxley Act of 2002 are finding that one of the toughest—and yet most essential—areas for establishing controls over internal processes and procedures isn't even required under the law: spreadsheets.
Sample
Five high-level steps to implementing spreadsheet control:
- Inventory spreadsheets.
- Evaluate their use, complexity.
- Determine necessary level of controls.
- Evaluate existing controls.
- Develop remediating plan.
Publication
2006, Compliance Week, June
