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 "governance of spreadsheets through spreadsheet change reviews"):
  Abstract: We present a pragmatic method for management of risks that arise due to spreadsheet use in large organizations. We combine peer-review, tool-assisted evaluation and other pre-existing approaches into a single organization-wide approach that reduces spreadsheet risk without overly restricting spreadsheet use. The method was developed in the course of several spreadsheet evaluation assignments for a corporate customer. Our method addresses a number of issues pertinent to spreadsheet risks that were raised by the Sarbanes-Oxley act.

Includes members:
  Member "controls over spreadsheets for financial reporting in practice":
    also connected through other hyperedges:
      (none)
  Member "self checks in spreadsheets a survey of current practice":
    also connected through other hyperedges:
      (none)
  Member "spreadsheet good practice is there any such thing":
    also connected through other hyperedges:
      - Hyperedge HE-1 (induced by source paper "development and experimentation of a software tool for identifying high risk spreadsheets for auditing")
  Member "a practical approach to managing spreadsheet risk in a global business":
    also connected through other hyperedges:
      - Hyperedge HE-2 (induced by source paper "leveraging user profile and behaviour to design practical spreadsheet controls for the finance function")
  Member "an approach for the automated risk assessment of structural differences between spreadsheets diffxl":
    also connected through other hyperedges:
      (none)
  Member "spreadsheets and the financial collapse":
    also connected through other hyperedges:
      - Hyperedge HE-3 (induced by source paper "the future of spreadsheets in the big data era")
  Member "does an awareness of differing types of spreadsheet errors aid end users in identifying spreadsheets errors":
    also connected through other hyperedges:
      - Hyperedge HE-4 (induced by source paper "comprehensive review for common types of errors using spreadsheets")
  Member "controlling end user computing applications a case study":
    also connected through other hyperedges:
      - Hyperedge HE-5 (induced by source paper "development and experimentation of a software tool for identifying high risk spreadsheets for auditing")

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.SE(Software Engineering)