A Spreadsheet Auditing Tool Evaluated in an Industrial Context
Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge, periodically used, and submitted to regular update-cycles like any conventionally evolving valuable legacy application software. However, due...
Saved in:
Published in | arXiv.org |
---|---|
Main Authors | , , |
Format | Paper |
Language | English |
Published |
Ithaca
Cornell University Library, arXiv.org
12.05.2008
|
Subjects | |
Online Access | Get full text |
Cover
Loading…
Abstract | Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge, periodically used, and submitted to regular update-cycles like any conventionally evolving valuable legacy application software. However, due to the very nature of spreadsheets, their evolution is particularly tricky and therefore error-prone. In our strive to develop tools and methodologies to improve spreadsheet quality, we analysed consolidation spreadsheets of an internationally operating company for the errors they contain. The paper presents the results of the field audit, involving 78 spreadsheets with 60,446 non-empty cells. As a by-product, the study performed was also to validate our analysis tools in an industrial context. The evaluated auditing tool offers the auditor a new view on the formula structure of the spreadsheet by grouping similar formulas into equivalence classes. Our auditing approach defines three similarity criteria between formulae, namely copy, logical and structural equivalence. To improve the visualization of large spreadsheets, equivalences and data dependencies are displayed in separated windows that are interlinked with the spreadsheet. The auditing approach helps to find irregularities in the geometrical pattern of similar formulas. |
---|---|
AbstractList | Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge, periodically used, and submitted to regular update-cycles like any conventionally evolving valuable legacy application software. However, due to the very nature of spreadsheets, their evolution is particularly tricky and therefore error-prone. In our strive to develop tools and methodologies to improve spreadsheet quality, we analysed consolidation spreadsheets of an internationally operating company for the errors they contain. The paper presents the results of the field audit, involving 78 spreadsheets with 60,446 non-empty cells. As a by-product, the study performed was also to validate our analysis tools in an industrial context. The evaluated auditing tool offers the auditor a new view on the formula structure of the spreadsheet by grouping similar formulas into equivalence classes. Our auditing approach defines three similarity criteria between formulae, namely copy, logical and structural equivalence. To improve the visualization of large spreadsheets, equivalences and data dependencies are displayed in separated windows that are interlinked with the spreadsheet. The auditing approach helps to find irregularities in the geometrical pattern of similar formulas. |
Author | Mittermeir, Roland T Clermont, Markus Hanin, Christian |
Author_xml | – sequence: 1 givenname: Markus surname: Clermont fullname: Clermont, Markus – sequence: 2 givenname: Christian surname: Hanin fullname: Hanin, Christian – sequence: 3 givenname: Roland surname: Mittermeir middlename: T fullname: Mittermeir, Roland T |
BookMark | eNqNyr0KwjAUQOEgClbtO1xwFtLERl2EUio6270EetWUcFPzIz6-Dj6A0xm-s2BTcoQTlgkpi81-K8Sc5SEMnHOhdqIsZcaOFVxHj7oPD8QIVepNNHSH1jkLzUvbpCP2YAg0wYX6FKI32kLtKOI7rtjspm3A_NclW5-atj5vRu-eCUPsBpc8fakT_MAVV6pQ8r_rA8L5OZo |
ContentType | Paper |
Copyright | 2008. This work is published under http://arxiv.org/licenses/nonexclusive-distrib/1.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. |
Copyright_xml | – notice: 2008. This work is published under http://arxiv.org/licenses/nonexclusive-distrib/1.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. |
DBID | 8FE 8FG ABJCF ABUWG AFKRA AZQEC BENPR BGLVJ CCPQU DWQXO HCIFZ L6V M7S PIMPY PQEST PQQKQ PQUKI PRINS PTHSS |
DatabaseName | ProQuest SciTech Collection ProQuest Technology Collection Materials Science & Engineering Collection ProQuest Central (Alumni) ProQuest Central ProQuest Central Essentials ProQuest Central Technology Collection ProQuest One Community College ProQuest Central SciTech Premium Collection ProQuest Engineering Collection Engineering Database Publicly Available Content Database ProQuest One Academic Eastern Edition (DO NOT USE) ProQuest One Academic ProQuest One Academic UKI Edition ProQuest Central China Engineering Collection |
DatabaseTitle | Publicly Available Content Database Engineering Database Technology Collection ProQuest Central Essentials ProQuest One Academic Eastern Edition ProQuest Central (Alumni Edition) SciTech Premium Collection ProQuest One Community College ProQuest Technology Collection ProQuest SciTech Collection ProQuest Central China ProQuest Central ProQuest Engineering Collection ProQuest One Academic UKI Edition ProQuest Central Korea Materials Science & Engineering Collection ProQuest One Academic Engineering Collection |
DatabaseTitleList | Publicly Available Content Database |
Database_xml | – sequence: 1 dbid: 8FG name: ProQuest Technology Collection url: https://search.proquest.com/technologycollection1 sourceTypes: Aggregation Database |
DeliveryMethod | fulltext_linktorsrc |
Discipline | Physics |
EISSN | 2331-8422 |
Genre | Working Paper/Pre-Print |
GroupedDBID | 8FE 8FG ABJCF ABUWG AFKRA ALMA_UNASSIGNED_HOLDINGS AZQEC BENPR BGLVJ CCPQU DWQXO FRJ HCIFZ L6V M7S M~E PIMPY PQEST PQQKQ PQUKI PRINS PTHSS |
ID | FETCH-proquest_journals_20906066163 |
IEDL.DBID | BENPR |
IngestDate | Thu Oct 10 19:32:12 EDT 2024 |
IsOpenAccess | true |
IsPeerReviewed | false |
IsScholarly | false |
Language | English |
LinkModel | DirectLink |
MergedId | FETCHMERGED-proquest_journals_20906066163 |
OpenAccessLink | https://www.proquest.com/docview/2090606616?pq-origsite=%requestingapplication% |
PQID | 2090606616 |
PQPubID | 2050157 |
ParticipantIDs | proquest_journals_2090606616 |
PublicationCentury | 2000 |
PublicationDate | 20080512 |
PublicationDateYYYYMMDD | 2008-05-12 |
PublicationDate_xml | – month: 05 year: 2008 text: 20080512 day: 12 |
PublicationDecade | 2000 |
PublicationPlace | Ithaca |
PublicationPlace_xml | – name: Ithaca |
PublicationTitle | arXiv.org |
PublicationYear | 2008 |
Publisher | Cornell University Library, arXiv.org |
Publisher_xml | – name: Cornell University Library, arXiv.org |
SSID | ssj0002672553 |
Score | 2.7081952 |
SecondaryResourceType | preprint |
Snippet | Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge,... |
SourceID | proquest |
SourceType | Aggregation Database |
SubjectTerms | Auditing Equivalence Spreadsheets |
Title | A Spreadsheet Auditing Tool Evaluated in an Industrial Context |
URI | https://www.proquest.com/docview/2090606616 |
hasFullText | 1 |
inHoldings | 1 |
isFullTextHit | |
isPrint | |
link | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwY2BQAR2pZWCanKxrmGIKmmY0MdO1NDBN0002TQJWtuYmlslJ4FW-fmYeoSZeEaYR0AG3YuiySliZCC6oU_KTQWPkwE66pQGosW1oZl9QqAu6NQo0uwq9QoOZgdXI0AQ0Tcvq5OoXEAQfZTEyMwe2mY0xClpw7eEmyMAakFiQWiTEwJSaJ8zADl50mVwswmDnqBBcAGy0pRRnpKaWKDiCNkgAaxKFkPz8HAVXyDHcqSkKmXkKiXkKiDs2FMAnSlWUiDIou7mGOHvowiyNhyaM4niEN4zFGFiAPfxUCQYFc2NgPWycDOxqpZmbJBqngQdjjMxTDcxSE1OTzQ0lGWTwmSSFX1qagQuyyMFU19BIhoGlpKg0VRZYk5YkyTEwW7i5y0EDDcjzrXMFAP-5fFM |
link.rule.ids | 786,790,12792,21416,33406,33777,43633,43838 |
linkProvider | ProQuest |
linkToHtml | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwfV1dS8MwFL1oi-ibn_gxNaCvgbZpEvuiTOmoOsvQCnsrbZoyQdq6VvDnm2SdexD2HEhICPfce3JyLsC1ttRyqBDYLah-ZvQZDhxaYkFzBbbcD0RuVL4xi979pymd9oRb28sqlzHRBOqiFpojV0V64Ohk22V3zRfWXaP062rfQmMTbG25eWOBfR_Gk9c_lsVjXOXM5F-gNegx2gV7kjVyvgcbstqHLSO6FO0B3A7RW6OStqKdSdmhof4goZAEJXX9icKFDbcs0EeFsgqtemwg4yj10x3C1ShMHiK8XDTtL0abrrZBjsBSFb48BsSJwmEiVKlVcj8jpSFjPC4dJjMpuHsCg3Uzna4fvoTtKHkZp-PH-PkMdhaCB4pdbwBWN_-W5wpVu_yiP7pfJid9Mg |
openUrl | ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=A+Spreadsheet+Auditing+Tool+Evaluated+in+an+Industrial+Context&rft.jtitle=arXiv.org&rft.au=Clermont%2C+Markus&rft.au=Hanin%2C+Christian&rft.au=Mittermeir%2C+Roland+T&rft.date=2008-05-12&rft.pub=Cornell+University+Library%2C+arXiv.org&rft.eissn=2331-8422 |