Computer Science – Software Engineering
Scientific paper
2008-01-30
Proc. European Spreadsheet Risks Int. Grp. 2001 107-116 ISBN:1 86166 179 7
Computer Science
Software Engineering
9 pages, one colour diagram and a client case study
Scientific paper
The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during this process, the approach is still very time consuming and therefore relatively expensive. As an alternative to the traditional "control through" approach, this paper discusses a "control around" approach. Within the proposed approach not all distinct formulas are audited separately, but the relationship between input data and output data of a spreadsheet is audited through comparison with a shadow model developed in a modelling language. Differences between the two models then imply possible errors in the spreadsheet. This paper describes relevant issues regarding the "control around" approach and the circumstances in which this approach is preferred above a traditional spreadsheet audit approach.
Ettema Harmen
Janssen Paul
Swart Jacques de
No associations
LandOfFree
Spreadsheet Assurance by "Control Around" is a Viable Alternative to the Traditional Approach does not yet have a rating. At this time, there are no reviews or comments for this scientific paper.
If you have personal experience with Spreadsheet Assurance by "Control Around" is a Viable Alternative to the Traditional Approach, we encourage you to share that experience with our LandOfFree.com community. Your opinion is very important and Spreadsheet Assurance by "Control Around" is a Viable Alternative to the Traditional Approach will most certainly appreciate the feedback.
Profile ID: LFWR-SCP-O-203795