利用同伴审计与自我审计方法教授电子表格开发以减少错误
Teaching spreadsheet development using peer audit and self-audit methods for reducing error
AI总结：
本文提出一种融合同伴审计与自我审计的电子表格教学方法，旨在通过结构化、可迁移的错误检查技能帮助学生减少开发错误，从而提升课堂错误意识并降低职场业务风险。
摘要：
近期研究已凸显出工业界所使用的电子表格模型中存在高发的错误。为尝试降低此类错误的发生率，已设计出一种教学方法，帮助学生在开发过程中减少犯常见错误的可能性。该方法由基于广泛接受的教育范式——同伴评估与自我评估——的电子表格检查方法组成。然而，这些范式在此基于内部审计职能中常用的实用技术，如同伴审计以及控制与风险自我评估。这种教育评估与专业审计之间的融合所产生的结果是一种方法，它教育学生掌握一套结构化的、可迁移的电子表格错误检查技能，这些技能有助于在课堂中提高错误意识，并在工作场所中降低业务风险。
英文摘要：
Recent research has highlighted the high incidence of errors in spreadsheet models used in industry. In an attempt to reduce the incidence of such errors, a teaching approach has been devised which aids students to reduce their likelihood of making common errors during development. The approach comprises of spreadsheet checking methods based on the commonly accepted educational paradigms of peer assessment and self-assessment. However, these paradigms are here based upon practical techniques commonly used by the internal audit function such as peer audit and control and risk self-assessment. The result of this symbiosis between educational assessment and professional audit is a method that educates students in a set of structured, transferable skills for spreadsheet error-checking which are useful for increasing error-awareness in the classroom and for reducing business risk in the workplace.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
