Controlling the Quality of Electronic Workpapers

This article, which appeared in the GAO Review, Vol. 21, Issue 4, Fall 1986, discusses: (1) problems that can arise in using electronic spreadsheets, with suggestions on avoiding them; (2) the use of computer programs to help ensure the quality of results; (3) techniques to ensure the accuracy of electronic workpapers; (4) the applicability of control techniques to other software; and (5) how the microcomputer's power can help uncover errors.