SAS: A New Dimension in Risk:Spreadsheet risk

Unlike any other software tool, spreadsheet programs have found their way into everyday reporting. This is in part due to the low initial price and also to the pre-existing knowledge that most employees have. Furthermore, easy access and existing possibilities quickly make spreadsheets the tool of choice when employees want or need to implement individual report requirements. The flexibility with which data can be manipulated and individual calculations can be carried out is especially valued

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