• Corpus ID: 31644347

Spreadsheet Risk - A New Direction for HMRC?

@article{Price2007SpreadsheetR,
  title={Spreadsheet Risk - A New Direction for HMRC?},
  author={D. Price},
  journal={ArXiv},
  year={2007},
  volume={abs/0711.4613}
}
  • D. Price
  • Published 28 November 2007
  • Business
  • ArXiv
Her Majestys Revenue & Customs (HMRC) was born out of the need to create a UK tax authority by merging both the Inland Revenue and HM Customs & Excise into one department. HMRC encounters spreadsheets in tax-payers systems on a very regular basis as well as being a heavy user of spreadsheets internally. The approach to spreadsheet risk assessment and spreadsheet audit is by the use of trained computer auditors and data handlers. This, by definition, limits the use of our specialist spreadsheet… 

References

SHOWING 1-3 OF 3 REFERENCES
Is this spreadsheet a tax evader? How HM Customs and Excise test spreadsheet applications
  • Raymond J. Butler
  • Business
    Proceedings of the 33rd Annual Hawaii International Conference on System Sciences
  • 2000
TLDR
The audit experience is briefly summarised, the methodology is described and the results to date of a campaign of spreadsheet testing that started in July 1999 are outlined.
Sarbanes-Oxley: What About all the Spreadsheets?
TLDR
The riskiness of spreadsheets, which can now be quantified to a considerable degree, is discussed, and how to use control frameworks to reduce the dangers created by spreadsheets is discussed.
Is this spreadsheet a tax
  • 2000