This paper defines auditing as the process of finding errors in completed spreadsheets. It is widely accepted that errors are prevalent in spreadsheets and that they can be extremely difficult to find. A number of audits of existing spreadsheets have been reported in the literature but few details have been given about how those audits were performed. Many different procedures have been recommended for auditing, including the use of test inputs, peer review, formula inspection, and sensitivity analysis of outputs. The authors report here a detailed, step-by-step auditing protocol they are developing and testing. The protocol uses two software tools (Spreadsheet Professional and XLAnalyst) to assist the auditor in locating potential errors.
Related white papers
Connecting international businesses securely
Globalisation, efficiency and responsiveness in an incresaingly regulatory environment
Harnessing technology for competitive advantage
The Leisure, Entertainment and Travel Services ICT transition.
PCI Compliance
The new reality for European retail companies
Stakeholders' management and collaboration
How to devise an effective communication strategy
The need for real-time communications in European logistics
Value-added services beyond transportation
e-booking and e-ticketing
How to achieve sustainable competitive advantage in the Leisure, Entertainment and Traval industry.
Telecom 2.0: Mind over matter
ntl:Telewest Business believes that the role of the telco is evolving. Gone are the days when it was enough to simply focus on circuits and minutes, customers now need a...


