Spreadsheet Governance

Cover from Spreadsheet Governance

Date: 14th December, 2009
Format: Spotlight

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You may use spreadsheets for a variety of purposes, and there are a variety of reasons for wanting to manage those spreadsheets in a coherent way. For example, you may wish to improve efficiency, enable collaboration or automate reconciliations, or you may be concerned with fraud, errors, compliance and risk management. While spreadsheet management solutions address all of these areas it is with this last group that we are concerned in this paper: spreadsheet governance. This will apply whenever your uses of spreadsheets have any corporate implications, such as using them to prepare financial accounts, or pricing models, or financial or trading models, or for holding personal information, or employing them in any way to support significant decision making. If you use spreadsheets in any of these ways then you need to read this paper. You particularly need to read this paper if you are subject to Sarbanes-Oxley or J-SOX or any similar regulations, or if you are subject to risk management in the banking sector or (in the future) in insurance.