保护电子表格免受欺诈
Protecting Spreadsheets Against Fraud
AI总结：
本文针对电子表格欺诈防护问题，对比传统软件欺诈防护方法，系统调查了适用于电子表格的欺诈检测与防范手段，强调故意引入的故障需由审计人员在无编写者配合下发现。
摘要：
以往关于电子表格风险的研究主要关注电子表格编写者无意中引入的错误，即侧重于电子表格开发的最终用户方面。在分析一个有问题的电子表格时，人们可能无法确定某个特定错误（故障）是出于失误还是带有欺诈意图。然而，防范欺诈性错误的防护措施必须不同于防范无意错误的防护措施。因无意失误而产生的故障可以通过在初始阶段通知电子表格编写者潜在问题的工具来预防，而故意引入的故障则必须由审计人员在得不到其制造者配合的情况下发现。更糟糕的是，一些电子表格编写者会尽最大努力向审计人员隐藏其电子表格中的欺诈部分。在本文中，我们通过对比适用于电子表格的方法与已知的用于传统软件欺诈防护的方法，调查了可用的欺诈防护手段。
英文摘要：
Previous research on spreadsheet risks has predominantly focussed on errors inadvertently introduced by spreadsheet writers i.e. it focussed on the end-user aspects of spreadsheet development. When analyzing a faulty spreadsheet, one might not be able to determine whether a particular error (fault) has been made by mistake or with fraudulent intentions. However, the fences protecting against fraudulent errors have to be different from those shielding against inadvertent mistakes. Faults resulting from errors committed inadvertently can be prevented ab initio by tools that notify the spreadsheet writer about potential problems whereas faults that are introduced on purpose have to be discovered by auditors without the cooperation of their originators. Even worse, some spreadsheet writers will do their best to conceal fraudulent parts of their spreadsheets from auditors. In this paper we survey the available means for fraud protection by contrasting approaches suitable for spreadsheets with those known from fraud protection for conventional software.
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。
