DOI: 10.5176/2251-1997_AF15.47
Authors: Paul Mireault and Lindsey Gresham
Abstract:
The verification of spreadsheets continues to be tedious and challenging within corporate governance processes. This is primarily due to the fact that spreadsheets are often hard, if not impossible, to understand. We present a development methodology that produces spreadsheets which are easier to understand and also highly maintainable, regardless of who designed and implemented the model. By following the methodology, the developer also produces the model’s documentation, which can be handed off to another developer and can be used in an audit.
Keywords: spreadsheet, spreadsheet risks, spreadsheet errors, spreadsheet modelling, conceptual modelling, governance, spreadsheet management, spreadsheet maintenance.
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