This paper presents work conducted towards the development of an effective software engineering-based methodology for integrity control in the process of spreadsheet development. Various approaches and concepts within the discipline of software engineering are investigated. The proposed methodology consists of a set of coherent stages incorporating relevant software engineering techniques and principles. The framework for spreadsheet quality control is mainly aimed at addressing the widespread problem of spreadsheet errors. This paper elaborately discusses the application of relevant software engineering techniques and principles in the construction of spreadsheet models, accompanied and supported by appropriate examples. The principles and techniques of tree-based formula representation, unique definition of spreadsheet elements and separation of data and operations, are among the main features explored..

This paper describes a new approach to the provision of a software engineering discipline for the spreadsheet life-cycle: from requirements, to design, implementation and subsequent maintenance. This approach addresses the widespread problem of spreadsheet errors, which are analysed in detail and the outcome of which is a more comprehensive classification of errors than presented before. It is accompanied and supported by appropriate examples. This new approach differs from other approaches in that it is based on an analysis of spreadsheet structure. The elements of this approach are explained and illustrated with examples. It's potential for integrity control is also discussed, especially based on the types of errors it will detect, reduce or prevent.

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Abstract:Spreadsheets, Errors, Systems Development Life Cycle, Software Engineering, Auditing This paper describes an approach to the provision of an Integrated Spreadsheet Engineering Methodology (ISEM). The proposed methodology is mainly based on the classical systems development life cycle. It addresses the widespread problem of spreadsheet errors and is an extension to published work by Chadwick et al (1997), Rajalingham & Chadwick (1998) and Rajalingham et al (1999). This methodology also helps in training users in the process of spreadsheet building.Although there are variations of the life cycle for systems development, they are fundamentally similar to each other. The Integrated Spreadsheet Engineering Methodology (ISEM) is primarily based on the systems development life cycle described by Aktas A Z (1987) and approaches recommended by other authors. Numerous approaches are incorporated into this framework, making it a highly integrated methodology for spreadsheet design and development.Apart from the concepts and principles borrowed from the above methods, the Integrated Spreadsheet Engineering Methodology (ISEM) also contains new developments in the research into integrity control in spreadsheets. The potential for the proposed methodology to address the different types of spreadsheet errors is also discussed. M. E. van Biene-Hershey et al. (eds.), Integrity and Internal Control in Information Systems