被忽视的资产负债表风险
Archiving: The Overlooked Spreadsheet Risk
摘要：
本文认为，存档一直被忽视，作为一个关键的电子表格内部控制。牙买加商业银行倒闭的案例表明，糟糕的归档工作会导致电子表格控制方面的弱点，从而增加运营风险。此外，Sarbanes-0xley法案包含了许多条款，要求对电子表格的存档进行更严格的控制。为了降低运营风险，并实现符合萨班斯-奥克斯利法案的记录相关规定，作者认为，组织应该引入记录管理计划，提供控制电子表格的存档。电子表格归档控制至少应确定并确保符合保留要求，在监管查询或诉讼时支持文档制作，并防止未经授权的记录销毁。
英文摘要：
This paper maintains that archiving has been overlooked as a key spreadsheet internal control. The case of failed Jamaican commercial banks demonstrates how poor archiving can lead to weaknesses in spreadsheet control that contribute to operational risk. In addition, the Sarbanes-0xley Act contains a number of provisions that require tighter control over the archiving of spreadsheets. To mitigate operational risks and achieve compliance with the records-related provisions of Sarbanes-Oxley, the author argues that organisations should introduce records management programmes that provide control over the archiving of spreadsheets. At a minimum, spreadsheet archiving controls should identify and ensure compliance with retention requirements, support document production in the event of regulatory inquiries or litigation, and prevent unauthorised destruction of records.
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