English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Tools annual

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Presents the access of premium content as premium feature

Premium Content

Global: Zendy Plus annual

Global: Zendy Free Plan

The traditional approach to spreadsheet auditing generally consists ofauditing every distinct formula within a spreadsheet. Although tools aredeveloped to support auditors during this process, the approach is still verytime consuming and therefore relatively expensive. As an alternative to thetraditional "control through" approach, this paper discusses a "control around"approach. Within the proposed approach not all distinct formulas are auditedseparately, but the relationship between input data and output data of aspreadsheet is audited through comparison with a shadow model developed in amodelling language. Differences between the two models then imply possibleerrors in the spreadsheet. This paper describes relevant issues regarding the"control around" approach and the circumstances in which this approach ispreferred above a traditional spreadsheet audit approach.

Spreadsheet Assurance by "Control Around" is a Viable Alternative to the Traditional Approach