Archiving: The Overlooked Spreadsheet Risk

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dc.creatorLemieux, Victoria
dc.date2008-03-21
dc.date.accessioned2026-07-07T09:28:01Z
dc.date.available2026-07-07T09:28:01Z
dc.descriptionThis paper maintains that archiving has been overlooked as a key spreadsheet internal control. The case of failed Jamaican commercial banks demonstrates how poor archiving can lead to weaknesses in spreadsheet control that contribute to operational risk. In addition, the Sarbanes-0xley Act contains a number of provisions that require tighter control over the archiving of spreadsheets. To mitigate operational risks and achieve compliance with the records-related provisions of Sarbanes-Oxley, the author argues that organisations should introduce records management programmes that provide control over the archiving of spreadsheets. At a minimum, spreadsheet archiving controls should identify and ensure compliance with retention requirements, support document production in the event of regulatory inquiries or litigation, and prevent unauthorised destruction of records.
dc.description16 Pages. Recovered by OCR from paper conference proceedings
dc.identifierhttps://arxiv.org/abs/0803.3231
dc.identifierhttp://arxiv.org/abs/0803.3231
dc.identifierProc. European Spreadsheet Risks Int. Grp. (EuSpRIG) 2005 213-226 ISBN:1-902724-16-X
dc.identifier.urihttp://salesiana.dossiersoluciones.com/handle/123456789/157308
dc.subjectSoftware Engineering
dc.subjectComputers and Society
dc.subjectD.2.4; D.2.5; H.4.1; K.6.4; K.8.1
dc.titleArchiving: The Overlooked Spreadsheet Risk
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