Drivers of the Cost of Spreadsheet Audit

Details Drivers of the Cost of Spreadsheet Audit Drivers of the Cost of Spreadsheet Audit

2011-11-21

arxiv.org/abs/1111.5002v1

Computer Science

Software Engineering

8 Pages, 2 Tables; Proc. European Spreadsheet Risks Int. Grp. (EuSpRIG) 2011 ISBN 978-0-9566256-9-4

Scientific paper

A review of 75 formal audit assignments shows that the effort taken to
identify defects in financial models taken from the domain of limited recourse
(project) finance is uncorrelated with common measures of the physical
characteristics of the spreadsheets concerned.

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