Drivers of the Cost of Spreadsheet Audit
arXiv:1111.5002
Abstract
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.
arXiv comment8 Pages, 2 Tables; Proc. European Spreadsheet Risks Int. Grp. (EuSpRIG) 2011 ISBN 978-0-9566256-9-4