Governance of Spreadsheets through Spreadsheet Change Reviews

Abstract

We present a pragmatic method for management of risks that arise due to spreadsheet use in large organizations. We combine peer-review, tool-assisted evaluation and other pre-existing approaches into a single organization-wide approach that reduces spreadsheet risk without overly restricting spreadsheet use. The method was developed in the course of several spreadsheet evaluation assignments for a corporate customer. Our method addresses a number of issues pertinent to spreadsheet risks that were raised by the Sarbanes-Oxley act.

13 Pages, 1 Figure, 1 Table; Proc. European Spreadsheet Risks Int. Grp. (EuSpRIG) 2012, ISBN: 978-0-9569258-6-2

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