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Whitepaper: The Use of Spreadsheets: Considerations for Section 404 of the Sarbanes-Oxley Act

by Lyquidity SolutionsJan 01, 2008

Many companies rely on spreadsheets as a key tool in their financial reporting and operational processes. As a result, the use of spreadsheets is an integral part of the information and decision-making framework for these companies. In developing and using spreadsheets, companies need to balance their ease and flexibility against the importance of reliable information for management’s use. This paper from PricewaterhouseCoopers discusses the evaluation of the control environment and