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Abstract: Spreadsheet audit and review procedures are an essential part of almost allCity of London financial transactions. Structured processes are used todiscover errors in large financial spreadsheets underpinning major transactionsof all types. Serious errors are routinely found and are fed back to modeldevelopment teams generally under conditions of extreme time urgency. Correctedmodels form the essence of the completed transaction and firms undertakingmodel audit and review expose themselves to significant financial liability inthe event of any remaining significant error. It is noteworthy that in theUnited Kingdom, the management of spreadsheet error is almost unheard ofoutside of the City of London despite the commercial ubiquity of thespreadsheet.



Autor: Grenville J. Croll

Fuente: https://arxiv.org/







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