Authors
Mary Shaw
Abstract
This article focuses on methods to control costly spreadsheet errors, ways to ensure spreadsheet data integrity, approaches to evaluate controls that exist in spreadsheets, and factors affecting the risk of spreadsheet information.
Sample
The action plan considers eight factors that affect the risk of spreadsheet information:
- Complexity of the spreadsheet and calculations.
- Purpose and use of the spreadsheet.
- Number of spreadsheet users.
- Type of potential input, logic, and interface errors.
- Size of the spreadsheet.
- Degree of understanding and documentation of the spreadsheet requirements by the developer.
- Uses of the spreadsheet output.
- Frequency and extent of changes and modifications to the spreadsheet.
Publication
2004, Contractor's Business Management Report, November, page 2-4
