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Spreadsheet Control Marches Forward

Todd Neff | February 12, 2008

With apologies to Mark Twain, rumors of the spreadsheet’s demise have been greatly exaggerated.

It has been nearly four years since PricewaterhouseCoopers published its wake-up call of a white paper, “The Use of Spreadsheets: Considerations for Section 404 of the Sarbanes-Oxley Act.” Alas, the paper landed in the inboxes of a Corporate America swept up in a flood of new and apparently more pressing Sarbanes compliance concerns.

The PwC paper also gave a set of recommendations most companies would find impossible: a detailed inventory of what spreadsheets they have (no easy task in itself, given spreadsheets’ ubiquity), and a slew of controls—change, version, access, input, security, data-integrity—that seemed so far-fetched, many started to wonder whether companies might stop using spreadsheets entirely, at least for certain business-critical applications.

That could still happen. But a new generation of... To get the full story, subscribe now.