萨班斯-奥克斯利法案：所有的资产负债表怎么办？
Sarbanes-Oxley: What About all the Spreadsheets?
摘要：
2002年的萨班斯-奥克斯利法案最终迫使公司检查其电子表格的有效性。他们开始了解电子表格错误文献，包括它告诉他们需要全面的电子表格测试。然而，控制欺诈将需要一套全新的能力，并且需要大量的新研究来开发欺诈控制能力。本文讨论了电子表格的风险，现在可以量化到相当大的程度。然后讨论如何使用控制框架来减少电子表格带来的危险。它特别关注测试，这似乎是电子表格控件中最关键的元素。
英文摘要：
The Sarbanes-Oxley Act of 2002 has finally forced corporations to examine the validity of their spreadsheets. They are beginning to understand the spreadsheet error literature, including what it tells them about the need for comprehensive spreadsheet testing. However, controlling for fraud will require a completely new set of capabilities, and a great deal of new research will be needed to develop fraud control capabilities. This paper discusses the riskiness of spreadsheets, which can now be quantified to a considerable degree. It then discusses how to use control frameworks to reduce the dangers created by spreadsheets. It focuses especially on testing, which appears to be the most crucial element in spreadsheet controls.
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。
