Templates of spreadsheets help to avoiderroneous calculations fromdata remaining from previous calculations. Theyshould be suitably checked foraccuracy and reliability (annex 11 p7.1). Theyshould be stored in a mannerwhich ensures appropriate version control (chapter4 p4.1).
Question: What type ofaccuracy checks (annex 11 p 6) areexpected for the use of spreadsheets? H+VFebruary 2011
Data integrity should be ensured bysuitably implemented andrisk-assessed controls. The calculations and the filesshould be secured in sucha way that formulations are not accidentallyoverwritten. Accidental input of aninappropriate data type should be preventedor result in an error message (e.g.text in a numeric field or a decimal formatinto an integer field). So-called'boundary checks' are encouraged.
Question: Are there anyspecific considerations for thevalidation of spreadsheets? H+V February 2011
Validation according to paragraph 4 ofannex 11 is required atleast for spreadsheets that contain custom code (e.g.Visual Basic for applications).Formulas or other types of algorithm should beverified for correctness.