The magazine of the Melbourne PC User Group Detection and Prevention Of Errors In Spreadsheets - for the bookshelf Major Keary |
This title, Spreadsheet Check and Control, is an important contribution to spreadsheet quality control in which the author presents a series of tutorial-like discussions designed to be worked through — not just read. Readers are assumed to be using Excel, but the book is relevant to all spreadsheet applications.
The introduction refers to an "ever-increasing problem of business risk associated with spreadsheet errors" and cites a number of URLs where spreadsheet disasters are documented. The problem has sparked formation of the European Spreadsheet Risks Interest Group (Eusprig) and is the subject of research by the Information Systems Audit and Control Association (ISACA), an international body with a chapter in Australia. Unintentional errors also include problems related to high-risk records, such as medical information, and material prepared in legal offices. Intentional misuse of spreadsheets is an issue of considerable significance; the author shows how to look for deliberately obscured data and other stratagems used in fraud.
I can't recollect having seen a text quite like Spreadsheet Check and Control; it is not a tutorial in the usual sense of the term, and does not fit the computer 'cookbook' genre. The author presents 'skill sets', each of which is designed to add to the user's practical knowledge of how to apply spreadsheet design principles, error correction processes, tests for validity, and how to develop auditing techniques. Apart from improved productivity and better control over spreadsheet-based financial reporting, it shows how to reduce costs where compliance regulations apply.
The sets are grouped in categories: design, security, input, calculation, outputs, and testing. In each category there may be sub-categories. For example, the Calculation category is broken down into: Fundamentals, Error Identification, and Error Correction. In each of those are a number of 'skill sets', each of which states a requirement (for example, understand correct order of precedence of mathematical operators), defines relevant terms, discusses the issues, provides a solution, and sets questions (answers at the back of the book). That example may seem a rather trivial aspect of spreadsheet use, but it is typical of the way in which the topics are broken down into simple elements. That is not to say this is a hand-holding exercise; it is a well designed self-teaching tool.
Each category grouping opens with a succinct introduction that also serves as a checklist. For example, the 'Input' category consists of a bulleted list that reminds the user, among other things: to avoid formulas that are too complex to be understood; avoid multiple instances of a number that is used as an assumption or parameter; and know what to do when the recalculation setting is set to manual.
The text is well supported by screen shots and other graphics, and the writing style is concise, clear, and direct. The example workbooks used in the text are available on a companion web site (information that might have been given more prominence than in a footnote).
Even though aimed at Excel users, the 'skill sets' should be applicable to any modern spreadsheet application. Vendors may use different nomenclature, but all spreadsheet software is designed along the same lines. It may take a little effort to translate from one to another, but — in my opinion — this is amongst the best texts on developing spreadsheet skills. In particular, it is the only one I have seen that focuses so well on a very important aspect of spreadsheet practice, and for that reason should be acquired by any business, enterprise, or organisation that uses spreadsheets.
I was impressed with the way the book progresses from design issues (where most problems can be avoided), through issues of error detection and correction, and on to sophisticated testing processes (such as verifying outputs by using a different calculation method). It is thorough, compact, and comprehensible.
It is likely that local booksellers don't carry this title, but it can be obtained directly from the publisher online at http://sysmod.buy.ie or by writing to Systems Publishing, Suite #2, Villa Alba, Tara Hill, Gorey, Co. Wexford Ireland, or from one of the online dealers such as Amazon.
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Patrick O'Beirne: Spreadsheet Check and Control ISBN 1-905404-00-X Published by Systems Publishing, 193 pp., price in U.S. dollars $39.99 |
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Reprinted from the Jan / Feb 2006 issue of PC Update, the magazine of Melbourne
PC User Group, Australia
