实践中财务报告电子表格的控制
Controls over Spreadsheets for Financial Reporting in Practice
AI总结：
本文通过调查38家遵守SOX法案的美国公司，揭示财务报告电子表格全生命周期控制实践中的问题，并为未来研究提出方向。
摘要：
以往研究表明，只有一小部分组织会针对电子表格模型的设计、测试、文档化、使用、修改、共享和归档实施并执行正式规则或非正式指南。由于缺乏此类政策，关于公司如何在电子表格整个生命周期内进行有效治理的研究很少。本文描述了一项涉及38名来自美国的参与者的调查，这些参与者所在的公司正在遵守与财务报告电子表格相关的2002年《萨班斯-奥克斯利法案》（SOX）。该调查的结果描述了组织为在电子表格生命周期内管理财务报告电子表格而实施的具体控制措施。我们的研究结果表明，电子表格生命周期的所有阶段都存在问题，并为未来研究提出了几个重要领域。
英文摘要：
Past studies show that only a small percent of organizations implement and enforce formal rules or informal guidelines for the designing, testing, documenting, using, modifying, sharing and archiving of spreadsheet models. Due to lack of such policies, there has been little research on how companies can effectively govern spreadsheets throughout their life cycle. This paper describes a survey involving 38 participants from the United States, representing companies that were working on compliance with the Sarbanes-Oxley Act of 2002 (SOX) as it relates to spreadsheets for financial reporting. The findings of this survey describe specific controls organizations have implemented to manage spreadsheets for financial reporting throughout the spreadsheet's lifecycle. Our findings indicate that there are problems in all stages of a spreadsheet's life cycle and suggest several important areas for future research.
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。
