The use of uncontrolled financial spreadsheets can expose organizations to unacceptable business and compliance risks, including errors in the financial reporting process, spreadsheet misuse and fraud, or even significant operational errors. These risks have been well documented and thoroughly researched. With the advent of regulatory mandates such as SOX 404 and FDICIA in the U.S., and MiFID, Basel II and Combined Code in the UK and Europe, leading tax and audit firms are now recommending that organizations automate their internal controls over critical spreadsheets and other end-user computing applications, including Microsoft Access databases. At a minimum, auditors mandate version control, change control and access control for operational spreadsheets, with more advanced controls for critical financial spreadsheets. This paper summarises the key issues regarding the establishment and maintenance of control of Business Critical spreadsheets.
翻译:使用不受控制的金融电子表格可能使各组织面临不可接受的商业和合规风险,包括财务报告程序中的错误、电子表格的滥用和欺诈,甚至重大业务错误,这些风险已经得到充分记录和彻底研究。随着美国SOX 404和FDICIA等监管任务的到来,以及英国和欧洲的MIFID、巴塞尔II和联合代码的到来,主要税务和审计公司现在建议各组织对关键电子表格和其他终端用户计算应用程序,包括微软存取数据库实行内部控制自动化。至少,审计员授权对操作电子表格进行版本控制、变更控制和访问控制,对关键财务电子表格实行更先进的控制。本文件总结了建立和维持对企业关键电子表格的控制的关键问题。