• Corpus ID: 30683892

Archiving: The Overlooked Spreadsheet Risk

@article{Lemieux2008ArchivingTO,
  title={Archiving: The Overlooked Spreadsheet Risk},
  author={Victoria L. Lemieux},
  journal={ArXiv},
  year={2008},
  volume={abs/0803.3231}
}
This paper maintains that archiving has been overlooked as a key spreadsheet internal control. The case of failed Jamaican commercial banks demonstrates how poor archiving can lead to weaknesses in spreadsheet control that contribute to operational risk. In addition, the Sarbanes-0xley Act contains a number of provisions that require tighter control over the archiving of spreadsheets. To mitigate operational risks and achieve compliance with the records-related provisions of Sarbanes-Oxley, the… 
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