2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/156444This paper discusses spreadsheets documentation and new means to achieve this end by using Excel's built-in "Comment" function. By structuring comments, they can be used as an essential tool to fully explain spreadsheet. This will greatly facilitate spreadsheet change control, risk management and auditing. It will fill a crucial gap in corporate governance by adding essential information that can be managed in order to satisfy internal controls and accountability standards.12 Pages, 15 screen shotsHuman-Computer InteractionD.2.4; D.2.5; H.4.1; K.6.4; K.8.1text