most citedSpreadsheet Assurance by "Control Around" is a Viable Alternative to the Traditional Approach

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cs.SE2008★ 2 cited

Spreadsheet Assurance by "Control Around" is a Viable Alternative to the Traditional Approach

Harmen Ettema, Paul Janssen, Jacques de Swart

The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during…