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Spreadsheet Controls for Internal Controls in Financial Reporting

Organizations are facing increased pressures to ensure that they have adequate controls over end user computing controls, particularly spreadsheets. This is very apparent when spreadsheets are used as part of accounting processes. The Public Company Accounting Oversight Board (PCAOB) has requested auditors to increase their focus on ‘System Generated Data and Reports’ driving the application of so-called ‘enhanced audits’ of Sarbanes Oxley (SOX) control processes. This scrutiny is leading to new SOX failings for companies that had previously had no such failings. In particular these enhanced audits are exposing the role of spreadsheets in context of Internal Control over Financial Reporting (ICFR) and the fact that such spreadsheet controls are often open to manual manipulation.   

This survey is intended to gather organization awareness and concern of spreadsheet controls in context of ICFR, audits and PCAOB scrutiny.
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