Business Processes

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Berry and Mclintock
recommended business model: understand - know about the organisation i.e. business environment and problem definitions. Model Form - set of equations based on basic understanding already achieved. Model structure - put values and parameters in
1 of 11
Powell et al 2008
types of error, impacts of error and frequency of errors
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Galetta et al 1993
domain errors (error in application area i.e. understanding depreciation) and device errors (error in actual spreadsheet technology i.e. wrong reference)
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Saarliouma and Sajaniemi 1994
location errors (conceptually correct formula but wrong referencing) and formula errors (misuse of operators)
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Panko and Anderson 1996
qualitative errors - dont lead to incorrect numbers but risk practice (parameters in formula) and quantitative - omission (misunderstanding situation), logic (wrong function chosen) and mechanical (typing mistake)
5 of 11
Flack and Lynn
frequ. 64% companies rely on SSl high operating risk especially with penalties for poor control (hard to audit, output not integrated with sources, non-standard output and doesnt comply with SOX)
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Randles
frequ. ** displays results but gives no context of data, 40-80% of ** have errors, developers miss over 80% of their mistakes. electronic calculation worksheets are better.
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Howcroft
frequ. and accountants as model builders
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Ballentine 1991
advantages and disadvantages of Spreadsheets
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Leech 2002
arguing against SOX
10 of 11
Klamm and Weidenmier 2004
"business processes are collections of activities that combine different inputs to create output that is of value to the customer"
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Card 2

Front

types of error, impacts of error and frequency of errors

Back

Powell et al 2008

Card 3

Front

domain errors (error in application area i.e. understanding depreciation) and device errors (error in actual spreadsheet technology i.e. wrong reference)

Back

Preview of the back of card 3

Card 4

Front

location errors (conceptually correct formula but wrong referencing) and formula errors (misuse of operators)

Back

Preview of the back of card 4

Card 5

Front

qualitative errors - dont lead to incorrect numbers but risk practice (parameters in formula) and quantitative - omission (misunderstanding situation), logic (wrong function chosen) and mechanical (typing mistake)

Back

Preview of the back of card 5
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