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