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cs.SE updates on arXiv.org

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In Pursuit of Spreadsheet Excellence
Grenville J. Croll · 2008-06-22 · via cs.SE updates on arXiv.org

The first fully-documented study into the quantitative impact of errors in operational spreadsheets identified an interesting anomaly. One of the five participating organisations involved in the study contributed a set of five spreadsheets of such quality that they set the organisation apart in a statistical sense. This virtuoso performance gave rise to a simple sampling test - The Clean Sheet Test - which can be used to objectively evaluate if an organisation is in control of the spreadsheets it is using in important processes such as financial reporting.