How can non-technical end users effectively test their spreadsheets?

Purpose – An alarming number of spreadsheet faults have been reported in the literature, indicating that effective and easy-to-apply spreadsheet testing techniques are not available for “non-technical,” end-user programmers. The purpose of this paper is to alleviate the problem by introducing a metamorphic testing (MT) technique for spreadsheets. Design/methodology/approach – The paper discussed four common challenges encountered by end-user programmers when testing a spreadsheet. The MT technique was then discussed and how it could be used to solve the common challenges was explained. An experiment involving several “real-world” spreadsheets was performed to determine the viability and effectiveness of MT. Findings – The experiment confirmed that MT is highly effective in spreadsheet fault detection, and yet MT is a general technique that can be easily used by end-user programmers to test a large variety of spreadsheet applications. Originality/value – The paper provides a detailed discussion of some common challenges of spreadsheet testing encountered by end-user programmers. To the best of the authors knowledge, the paper is the first that includes an empirical study of how effective MT is in spreadsheet fault detection from an end-user programmer's perspective

Beyond Regulatory Compliance for Spreadsheet Controls: A Tutorial to Assist Practitioners and a Call for Research

In the past decade, accounting scandals and financial reporting errors have led to heightened awareness of the need for IT controls and legislation of control regimes. In the United States, the Sarbanes–Oxley Act of 2002 (SOX) was one of the early initiatives to legislate internal controls over financial reporting. Many countries and regions have followed with similar legislation. In this tutorial we present an analysis of the prior work on error prevention and detection in spreadsheets as it relates to SOX and IT governance frameworks, more generally. SOX requires publicly traded companies to address the problem of spreadsheet management and to assume some accountability for generating accurate information from spreadsheets for financial reporting. We attempt to reconcile requirements for SOX with IT spreadsheet research. Gaps in design and implementation of spreadsheet controls are identified. From our review of prior work on spreadsheets, we offer a series of options for controlling the spreadsheet development process. Finally, we provide suggestions to help IT practitioners in organizations look beyond SOX regulations at governance of end-user developed content

Application Of Dynamic Techno-Economic Assessment: A Case Study In Rare Earth Element Extraction

Rare earth elements are critical materials for many technologies driving the energy industry forward. However, there is increasingly low security and lack of sustainability of current supplies. New sources and processing methods are needed and are being intensely investigated among U.S. energy leaders such as rare earth extraction from lignite coal in North Dakota. A critical need is to confirm the technological and economic viability of these approaches, aspects which are inherently interconnected, would benefit from a dynamic approach. The current approach is Techno-Economic Assessments (TEAs). TEAs evaluate the economics of the process and commercialization of the technology for viability before substantial investment is made. Standard TEAs are high-effort endeavors, and most often performed in a spreadsheet format, with hundreds to thousands of built-in equations and assumptions. Due to these features, standard TEAs have a high potential for errors and can be difficult to effectively communicate with stakeholders. Standard TEAs also do not allow for evaluation of critical dynamic variables or feedback loops within the system. TEAs drive decision making; errors in them may either limit the potential of processes if the economic results are understated or may mislead investors if the economic potential is overstated. An alternative methodology is system dynamics (SD) modeling. SD models are developed and presented in a clear visual format with explicit assumptions. SD models also readily incorporate and utilize dynamic variables. Based on these factors, SD is proposed to be a more comprehensive, less error prone, and more accessible approach than the current, standard approach to TEAs. This research effort utilized systematic literature review and application of SD modeling to an existing rare earth TEA to evaluate if the benefits of SD could enhance the outcome of a standard TEA. The findings suggest that a generic TEA structure can be applied to real projects resulting in the discovery and correction of errors and inclusion of more realistic aspects of the project resulting in more likely outcomes. In the cases analyzed, the corrections and improvements result in substantial increase in the economic potential of the process