Not what you figured
Risk intelligent approach
Their simplicity, and the ease in sharing and freely modifying files, are the primary advantages of spreadsheets. These advantages also can pose the greatest risks. Because spreadsheets are stand-alone files, they are most often devoid of systemwide controls. A Risk Intelligent approach to the management of spreadsheets can substantially mitigate both human and electronic systemic and application flaws.
Based on a Dbriefs for Financial Executives Webcast, “Spreadsheet Management: Not What You Figured” addresses how an effective spreadsheet controls process can have a direct impact on financial reporting and compliance.
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