An auditing protocol for spreadsheet models
Errors are prevalent in spreadsheets and can be extremely difficult to find. A number of audits of existing spreadsheets have been reported, but few details have been given about how the audits were performed. We developed and tested a new spreadsheet auditing protocol designed to find errors in operational spreadsheets. Our work showed which auditing procedures, used in what sequence and combination, were most effective across a wide range of spreadsheets. it also provided useful information on the size and complexity of operational spreadsheets, as well as the frequency with which certain types of errors occur. (c) 2008 Elsevier B.V. All rights reserved.
auditing spreadsheets spreadsheet errors end-user computing auditing software