Investigating the use of Software Agents to Reduce The Risk of Undetected Errors in Strategic Spreadsheet Applications

TL;DR

This paper explores how software agents can help mitigate undetected errors in strategic spreadsheets, addressing gaps in risk management and user awareness in end user computing.

Contribution

It introduces the potential application of software agent technologies to improve risk management in spreadsheet use, highlighting gaps in current research and practice.

Findings

Software agents can potentially detect errors in spreadsheets.

Current risk management practices overlook spreadsheet-specific issues.

Enhanced awareness can reduce undetected errors in critical spreadsheets.

Abstract

There is an overlooked iceberg of problems in end user computing. Spreadsheets are developed by people who are very skilled in their main job function, be it finance, procurement, or production planning, but often have had no formal training in spreadsheet use. IT auditors focus on mainstream information systems but regard spreadsheets as user problems, outside their concerns. Internal auditors review processes, but not the tools that support decision making in these processes. This paper highlights the gaps between risk management and end user awareness in spreadsheet research. In addition the potential benefits of software agent technologies to the management of risk in spreadsheets are explored. This paper discusses the current research into end user computing and spreadsheet use awareness.