Teaching spreadsheet development using peer audit and self-audit methods for reducing error

TL;DR

This paper presents a teaching method for spreadsheet development that combines peer and self-audit techniques inspired by professional auditing practices to reduce errors and improve error-awareness among students.

Contribution

It introduces a novel educational approach integrating professional audit techniques into spreadsheet error reduction training for students.

Findings

Improved error detection skills in students

Enhanced error-awareness and risk reduction

Transferable auditing skills learned by students

Abstract

Recent research has highlighted the high incidence of errors in spreadsheet models used in industry. In an attempt to reduce the incidence of such errors, a teaching approach has been devised which aids students to reduce their likelihood of making common errors during development. The approach comprises of spreadsheet checking methods based on the commonly accepted educational paradigms of peer assessment and self-assessment. However, these paradigms are here based upon practical techniques commonly used by the internal audit function such as peer audit and control and risk self-assessment. The result of this symbiosis between educational assessment and professional audit is a method that educates students in a set of structured, transferable skills for spreadsheet error-checking which are useful for increasing error-awareness in the classroom and for reducing business risk in the workplace.