控制电子表格中的信息流
Controlling the Information Flow in Spreadsheets
摘要：
不可否认，电子表格已经成为所有运营流程的关键，包括财务报告，预算，预测和分析。Microsoft Excel基本上已经成为一个便笺簿和数据浏览器，可以快速用于信息收集和决策。然而，在数据如何进入Excel以及如何更新方面几乎没有控制。输入Excel的信息供应链仍然是临时性的，没有任何集中的信息技术控制。本文讨论了Excel中数据汇集和维护过程中的一些陷阱。然后，它建议面向服务的体系结构（SOA）为基础的信息收集和控制技术，以改善这个暂存器的陷阱，同时提高数据的完整性，提高业务用户的生产力，并建立控制，以满足萨班斯-奥克斯利法案的第404节的要求。
英文摘要：
There is no denying that spreadsheets have become critical for all operational processes including financial reporting, budgeting, forecasting, and analysis. Microsoft Excel has essentially become a scratch pad and a data browser that can quickly be put to use for information gathering and decision-making. However, there is little control in how data comes into Excel, and how it gets updated. The information supply chain feeding into Excel remains ad hoc and without any centralized IT control. This paper discusses some of the pitfalls of the data collection and maintenance process in Excel. It then suggests service-oriented architecture (SOA) based information gathering and control techniques to ameliorate the pitfalls of this scratch pad while improving the integrity of data, boosting the productivity of the business users, and building controls to satisfy the requirements of Section 404 of the Sarbanes-Oxley Act.
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。
