human: Given a hyperedge-centered hypergraph: <hypergraph>, where the center hyperedge is induced by one source paper and its member nodes are the cited papers.

Details of the hypergraph:
Center hyperedge (induced by source paper "controls over spreadsheets for financial reporting in practice"):
  Abstract: Past studies show that only a small percent of organizations implement and enforce formal rules or informal guidelines for the designing, testing, documenting, using, modifying, sharing and archiving of spreadsheet models. Due to lack of such policies, there has been little research on how companies can effectively govern spreadsheets throughout their life cycle. This paper describes a survey involving 38 participants from the United States, representing companies that were working on compliance with the Sarbanes-Oxley Act of 2002 (SOX) as it relates to spreadsheets for financial reporting. The findings of this survey describe specific controls organizations have implemented to manage spreadsheets for financial reporting throughout the spreadsheet’s lifecycle. Our findings indicate that there are problems in all stages of a spreadsheet’s life cycle and suggest several important areas for future research.

Includes members:
  Member "spreadsheet risk management in organisations":
    also connected through other hyperedges:
      (none)
  Member "spreadsheets grow up three spreadsheet engineering methodologies for large financial planning models":
    also connected through other hyperedges:
      - Hyperedge HE-1 (induced by source paper "the future of spreadsheets in the big data era")
  Member "classification of spreadsheet errors":
    also connected through other hyperedges:
      - Hyperedge HE-2 (induced by source paper "comprehensive review for common types of errors using spreadsheets")

Question: Please tell me which class the source paper belongs to. The 40 classes are: cs.NA(Numerical Analysis), cs.MM(Multimedia), cs.LO(Logic in Computer Science), cs.CY(Computers and Society), cs.CR(Cryptography and Security), cs.DC(Distributed, Parallel, and Cluster Computing), cs.HC(Human-Computer Interaction), cs.CE(Computational Engineering, Finance, and Science), cs.NI(Networking and Internet Architecture), cs.CC(Computational Complexity), cs.AI(Artificial Intelligence), cs.MA(Multiagent Systems), cs.GL(General Literature), cs.NE(Neural and Evolutionary Computing), cs.SC(Symbolic Computation), cs.AR(Hardware Architecture), cs.CV(Computer Vision and Pattern Recognition), cs.GR(Graphics), cs.ET(Emerging Technologies), cs.SY(Systems and Control), cs.CG(Computational Geometry), cs.OH(Other Computer Science), cs.PL(Programming Languages), cs.SE(Software Engineering), cs.LG(Machine Learning), cs.SD(Sound), cs.SI(Social and Information Networks), cs.RO(Robotics), cs.IT(Information Theory), cs.PF(Performance), cs.CL(Computation and Language), cs.IR(Information Retrieval), cs.MS(Mathematical Software), cs.FL(Formal Languages and Automata Theory), cs.DS(Data Structures and Algorithms), cs.OS(Operating Systems), cs.GT(Computer Science and Game Theory), cs.DB(Databases), cs.DL(Digital Libraries), cs.DM(Discrete Mathematics). Directly output the class name.

gpt: cs.CY(Computers and Society)