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 

Reducing Errors: Read Twenty Principles for Good Spreadsheet Practice.

Fraud Protection: Read Protecting Spreadsheets against Fraud

Auditing Guidelines: An auditing protocol for spreadsheet models 

More F&A Sheet Issues: Spreadsheets: Aiming the Accountant’s Hammer to Hit the Nail on the Head - Mbwana Alliy and Patty Brown  

SOX and Sheets: The Use of Spreadsheets: Considerations for Section 404 of the Sarbanes-Oxley Act