Investigating the use of Software Agents to Reduce The Risk of Undetected Errors in Strategic Spreadsheet Applications

There is an overlooked iceberg of problems in end-user computing. Spreadsheets are developed by people who are very skilled in their main job function, be it finance, procurement, or production planning, but often have had no formal training in spreadsheet use. IT auditors focus on mainstream information systems but regard spreadsheets as user problems, outside their concerns. Internal auditors review processes, but not the tools that support decision-making in these processes.