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Home / ... / Spreadsheets risks and controls - practical advice

Concerns about operational risk are being raised by reported problems with dependence on spreadsheet information systems. CEO awareness of corporate responsibility for effective governance and internal controls is growing, driven by Sarbanes-Oxley legislation in the USA, validation compliance requirements, and IAASA in Ireland. Patrick O'Beirne's article describes these concerns, the extent of the problems, and offers practical tips for reviewing, testing, and auditing spreadsheets and their controls