Inclusion Analysis

TL;DR

Inclusion analysis is a black box testing method that improves the verification of financial ratios in spreadsheets, making error detection faster and more effective than traditional code inspection.

Contribution

This paper introduces inclusion analysis as a novel black box testing technique specifically designed for verifying financial ratios in spreadsheets.

Findings

Faster identification of omission errors in financial spreadsheets

More effective than code inspection for key financial ratios

Simplifies the checking process for spreadsheet models

Abstract

Inclusion analysis is the name given by Operis to a black box testing technique that it has found to make the checking of key financial ratios calculated by spreadsheet models quicker, easier and more likely to find omission errors than code inspection.