• Corpus ID: 21135496

Regulation and the Integrity of Spreadsheets in the Information Supply Chain

@article{Baxter2008RegulationAT,
  title={Regulation and the Integrity of Spreadsheets in the Information Supply Chain},
  author={Ralph Baxter},
  journal={ArXiv},
  year={2008},
  volume={abs/0801.3678}
}
Spreadsheets provide many of the key links between information systems, closing the gap between business needs and the capability of central systems. Recent regulations have brought these vulnerable parts of information supply chains into focus. The risk they present to the organisation depends on the role that they fulfil, with generic differences between their use as modeling tools and as operational applications. Four sections of the Sarbanes-Oxley Act (SOX) are particularly relevant to the… 

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