Documenting Spreadsheets

  title={Documenting Spreadsheets},
  author={Raymond Payette},
This paper discusses spreadsheets documentation and new means to achieve this end by using Excel’s built-in “Comment” function. By structuring comments, they can be used as an essential tool to fully explain spreadsheet. This will greatly facilitate spreadsheet change control, risk management and auditing. It will fill a crucial gap in corporate governance by adding essential information that can be managed in order to satisfy internal controls and accountability standards. INTRODUCTION The… CONTINUE READING
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