Notes and Resources from 3 Principles to Reduce Spreadsheet Risk
From Three Principles to Reduce Risk in Finance & Accounting Spreadsheets
Notes, Resources and References
About EXCEL and Google Sheets: EXCEL is the world’s leading spreadsheet application. And although it is exclusively referred to in this document, Google Sheets is also in wide use. As a rough estimate, EXCEL currently has about a billion users while Sheets has about 200 million. (8)
Additional Resources:
Operational Impact of Errors: read Impact of Errors in Operational Spreadsheets https://arxiv.org/ftp/arxiv/papers/0801/0801.0715.pdf
Reducing Errors: read Twenty Principles for Good Spreadsheet Practice.
Fraud Protection: read Protecting Spreadsheets against Fraud https://arxiv.org/ftp/arxiv/papers/0801/0801.4268.pdf
Auditing Guidelines: An auditing protocol for spreadsheet models https://www.sciencedirect.com/science/article/abs/pii/S0378720608000505?via%3Dihub
More F&A Sheet Issues: Spreadsheets: Aiming the Accountant’s Hammer to Hit the Nail on the Head - Mbwana Alliy and Patty Brown https://arxiv.org/ftp/arxiv/papers/0809/0809.3597.pdf
SOX and Sheets: The Use of Spreadsheets: Considerations for Section 404 of the Sarbanes-Oxley Act - https://www.spreadsheetdetective.com/main/PwC-SpreadsheetsSoX.pdf