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Abstract: This paper discusses spreadsheets documentation and new means to achieve thisend by using Excel-s built-in -Comment- function. By structuring comments, theycan be used as an essential tool to fully explain spreadsheet. This willgreatly facilitate spreadsheet change control, risk management and auditing. Itwill fill a crucial gap in corporate governance by adding essential informationthat can be managed in order to satisfy internal controls and accountabilitystandards.



Autor: Raymond Payette

Fuente: https://arxiv.org/



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