An auditing protocol for spreadsheet models

Powell, Stephen G.; Baker, Kenneth R.; Lawson, Barry

doi:10.1016/j.im.2008.03.004

Cited by 26 publications

(25 citation statements)

References 16 publications

(18 reference statements)

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“…Powell et al (2008) cite spreadsheets in common practice to typically include formulas with more than 100 characters and 10 operators. Such formulas will certainly exceed the working memory capacity of all but the most expert spreadsheet programmers.…”

Section: Discussionmentioning

confidence: 99%

Interactions between the isolated–interactive elements effect and levels of learner expertise: experimental evidence from an accountancy class

2009

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This study investigated interactions between the isolated-interactive elements effect and levels of learner expertise with first year undergraduate university accounting students. The isolated-interactive elements effect occurs when learning is facilitated by initially presenting elements of information sequentially in an isolated form rather than in a fully interactive form. The expertise reversal effect occurs when the relevant advantage of one instructional technique over another reverses depending on the learner's level of expertise. The results provided support for the predicted interaction with lower expertise students benefitting from the isolated elements instructional method, while students with more expertise learned more from the interacting elements format.Keywords Cognitive load theory Á Expertise reversal effect Á Isolated-interactive elements effect Á Accountancy training

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Section: Discussionmentioning

confidence: 99%

Interactions between the isolated–interactive elements effect and levels of learner expertise: experimental evidence from an accountancy class

2009

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“…Regarding females, the main strategies with which they succeeded, code inspection and specification checking, are well respected in both the software engineering [3] and the spreadsheet auditing communities [21]. Yet, a recurring theme in our results is that these strategies by females are mismatched with the features available, in this environment and in most other end-user programming environments.…”

Section: Discussionmentioning

confidence: 64%

“…In spreadsheets, this translates to examining formulas to judge their correctness. Code inspection in spreadsheets is widely regarded as a necessary part of spreadsheet auditing processes [21], such as the one used at the U.K. Department of Revenue and Customs [2]. The WYSIWYT environment has the unusual (for spreadsheets) ability to display multiple formulas in the same view as values, which allowed code inspection to co-occur with testing ( Figure 4).…”

Section: Code Inspectionmentioning

confidence: 99%

Testing vs. code inspection vs. what else?

Subrahmaniyan

Beckwith

Grigoreanu

et al. 2008

Proceedings of the SIGCHI Conference on Human Factors in Computing Systems

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Little is known about the strategies end-user programmers use in debugging their programs, and even less is known about gender differences that may exist in these strategies. Without this type of information, designers of end-user programming systems cannot know the -target‖ at which to aim, if they are to support male and female end-user programmers. We present a study investigating this issue. We asked end-user programmers to debug spreadsheets and to describe their debugging strategies. Using mixed methods, we analyzed their strategies and looked for relationships among participants' strategy choices, gender, and debugging success. Our results indicate that males and females debug in quite different ways, that opportunities for improving support for end-user debugging strategies for both genders are abundant, and that tools currently available to end-user debuggers may be especially deficient in supporting debugging strategies used by females.

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“…ISACA's Risk IT Framework calls for expressing IT risks in clear business-relevant terms and developing risk scenarios based on the identified business risks. 6 We have proposed integrating the objectives categories from the COSO ERM model into the process of inventorying spreadsheets. The COSO ERM model should help to facilitate the determination of the three risk factors: the business relevance, the impact of the errors in business terms, and the time frame in which the errors will be seen.…”

Section: Putting It All Togethermentioning

confidence: 99%