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Verifying that spreadsheet templates are not changed accidentally by using password protection.

Using an automatic tool to stop errors from creeping into spreadsheets.

Using self-checks, like a hash or batch total, to verify that formula results are accurate.

Using a control total (i.e., a result obtained by subjecting a set of data to an algorithm to check the data at the time the algorithm is applied) to prevent errors in formulas totaling columns of data, numbers, or dollars.

Saving input data separately from the active spreadsheet used for calculations.

To help mitigate spreadsheet recycling risks, auditors need to make sure the information added to the spreadsheet is as good as the expected output by: Unfortunately, after cutting and pasting information, the spreadsheet might not work the way it did before - formulas can be damaged, links can be broken, or cells can be overwritten.

People are creatures of habit, which is one reason why spreadsheets are reused from year to year.

In addition, documentation needs to be kept up-to-date and include who was responsible for preparing or updating the spreadsheet or policy. If documentation is kept separately (e.g., a policies and procedures document), it should identify the style and organizationwide requirements for using spreadsheets.Īlso, an inventory of spreadsheets used to prepare complex tasks or financial statements will help ensure where adequate documentation is needed. Organizations need to explain - in common language within the workbook file, on the worksheet (e.g., at the top of the page), or in written policies and procedures - the spreadsheet's purpose and intended functions so other users can read the instructions before using it. To this end, documentation is a best practice to explain how spreadsheets are used. Therefore, the style, content, and accountability for spreadsheets should be documented in the organization's policies and procedures or in the spreadsheet used. If the policies and procedures to mitigate spreadsheet risks are inadequate, errors will become more common and lack of consistency will show up in internal control audit reports. Risk 2: Lack of Guidelines for Spreadsheet Preparation

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There is also a variety of software for auditing spreadsheets that may be appropriate for widespread use in an organization.

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In addition to free Excel online training from Microsoft's Web site or free Lotus 1-2-3 training from IBM's site, the American Institute of Certified Public Accountants' Journal of Accountancy has a special section each month devoted to using technology tools. For instance, long-term learning plans that incorporate spreadsheet training will help to make sure users are up-to-date with the latest version of the spreadsheet in use. Spreadsheet training for all auditors is one way to help achieve internal control. The Committee of Sponsoring Organizations of the Treadway Commission's Internal Control–Integrated Framework requires a commitment to competence, which is an important aspect of internal control. In fact, lack of adequate training will result in poor to mediocre spreadsheet results, such as improper referencing, linking to other spreadsheets, or using inaccurate formulas to master complex calculations. Common Spreadsheet Controls Spreadsheet training is not just for beginner auditors. Therefore, it is important for auditors to be aware of the different kinds of risks associated with spreadsheet use, five of which are explained below. While spreadsheets are much like the lens of a camera through which auditors can view an organization's data, an auditor's assessment of the information in the spreadsheet might be skewed if the lens is dirty or slightly flawed. However, there are good reasons for concern. Some internal auditors may believe there is little reason for concern because they have used the same spreadsheet software for many years. S preadsheets are seldom a cause for concern or suspicion during internal audits, even though they should be - spreadsheets can be easily changed, may lack certain internal control activities, and are vulnerable to human error.