• Corpus ID: 13111241

Spreadsheet Assurance by "Control Around" is a Viable Alternative to the Traditional Approach

@article{Ettema2008SpreadsheetAB,
  title={Spreadsheet Assurance by "Control Around" is a Viable Alternative to the Traditional Approach},
  author={Harmen Ettema and Paul Janssen and Jacques de Swart},
  journal={ArXiv},
  year={2008},
  volume={abs/0801.4775}
}
The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during this process, the approach is still very time consuming and therefore relatively expensive. As an alternative to the traditional "control through" approach, this paper discusses a "control around" approach. Within the proposed approach not all distinct formulas are audited separately, but the relationship between… 
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