Test-Driven Development for Spreadsheet Risk Management

摘要

Spreadsheet technology is central to the functioning of the financial sector, but professionally created spreadsheets have a high level of error, which highlights the need for innovative supporting processes and tools. The current global financial crisis will likely accelerate this need because anticipated regulation will require novel, innovative risk management methods and technologies that cover development, risk assessment, review, and other spreadsheet activities. These methods will need to be easy to understand and use and will have to serve multiple stakeholders' needs. Test-driven spreadsheet development (TDSD) is one such method. TDSD provides an ideal fit with existing market-leading spreadsheet management processes and can assist managers and auditors in the assessment and control of spreadsheet risk.