Computer Science – Human-Computer Interaction
Scientific paper
2008-03-03
Proc. European Spreadsheet Risks Int. Grp. (EuSpRIG) 2006 163-173 ISBN:1-905617-08-9
Computer Science
Human-Computer Interaction
12 Pages, 15 screen shots
Scientific paper
This paper discusses spreadsheets documentation and new means to achieve this end by using Excel's built-in "Comment" function. By structuring comments, they can be used as an essential tool to fully explain spreadsheet. This will greatly facilitate spreadsheet change control, risk management and auditing. It will fill a crucial gap in corporate governance by adding essential information that can be managed in order to satisfy internal controls and accountability standards.
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