การรับรองประสิทธิผลของการควบคุมภายในเกี่ยวกับรายงายทางการเงินตาม Section 404 of Sarbanes - Oxley Act เขียนโดย..คุณสมชาติ กาลสุข และ ผศ.ดร.ศิลปพร ศรีจั่นเพชร
http://www.jap.tbs.tu.ac.th/files/Article/Jap08/Full/JAP08Sinlapaporn.pdf
Are you managing your spreadsheet risk?
http://www.cimaglobal.com/Thought-leadership/Newsletters/Insight-e-magazine/Insight-Archive/Are-you-managing-your-spreadsheet-risk/
Auditing Spreadsheets: Concerns & Comments
http://www.isaca.org/chapters2/Pittsburgh/events/Documents/2013/January%20Luncheon%20-%20Auditing%20Spreadsheets/AuditingSpreadsheets-dhs.pdf
Best Practice Modeling – Make these 5 changes today
http://chandoo.org/wp/2012/08/29/best-practice-modeling-5tips/
Damn 88% of spreadsheets have errors
http://www.marketwatch.com/story/88-of-spreadsheets-have-errors-2013-04-17
Enterprise Spreadsheet Management – A Necessary Good
http://www.clusterseven.com/storage/whitepapers/Enterprise%20Spreadsheet%20Management%20A%20Necessary%20Good.pdf
Errors in Building and Using Electronic Tables:
Financial Consequences and Minimisation Techiques
http://www.ef.uns.ac.rs/sm/archive/SM2012_3.pdf#page=31
Excel Competency for the Professional Accountant: Advanced Applications, Controls, and Audit Addins
http://www.aisej.com/doi/pdfplus/10.3194/1935-8156-5.1.25
Excel! How the 'most important software application of all time' is ruining the world
http://fortune.com/2013/04/17/damn-excel-how-the-most-important-software-application-of-all-time-is-ruining-the-world/
Five Common Spreadsheet Risks and Ways to Control Them
https://iaonline.theiia.org/five-common-spreadsheet-risks-and-ways-to-control-them
Good Practice Guidelines for Spreadsheet Design
http://www.lse.ac.uk/intranet/LSEServices/IMT/guides/softwareGuides/office2003/Excel-2003-Spreadsheet-Design-Good-Practice-Guidelines.pdf
How do you know your spreadsheet is right?
http://www.eusprig.org/hdykysir.pdf
Improving Spreadsheet Audits in Six Steps
https://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/ us_risk%20consulting_IT%20Audit_ImprovingSpreadsheets.pdf
Introduction to spreadsheet risk management
http://chandoo.org/wp/2011/12/07/spreadsheet-risk-management-introduction/
Key Aspects of Spreadsheet Controls
http://www.detroitiia.org/PDF/Key_Aspects_of_Spreadsheet_Controls_IIA.pdf
Managing Spreadsheets
http://www.actuate.com/download/analyst-papers/bloor-managing-spreadsheets-paper.pdf
Managing Spreadsheets: Reducing Risk and Gaining Confidence
http://new.incisive.com/wp-content/uploads/downloads/whitepapers/ Incisive%20White%20Paper%20Spreadsheet%20Risk.pdf
Methodology for the Audit of Spreadsheet Models
http://customs.hmrc.gov.uk/channelsPortalWebApp/downloadFile?contentID=HMCE_PROD_009443
Microsoft's Excel Might Be The Most Dangerous Software On The Planet
http://www.forbes.com/sites/timworstall/2013/02/13/microsofts-excel-might-be-the-most-dangerous-software-on-the-planet/
Minimising Spreadsheet Errors
http://www.protiviti.com/en-UK/Documents/ICAEW-Minimising-Spreadsheet-Errors.pdf
Move from Excel to accounting software
https://www.xero.com/small-business-guides/accounting/move-from-excel/
New guidelines for spreadsheets
http://arxiv.org/ftp/arxiv/papers/0807/0807.3186.pdf
New server release: Spreadsheet controls in Office 2013
http://blogs.office.com/2013/05/14/new-server-release-spreadsheet-controls-in-office-2013/
Office Audit and Control Management Server 2013 releases to Open License tomorrow
http://blogs.technet.com/b/uspartner_ts2team/archive/2013/05/31/office-audit-and-control-management-server-2013-releases-to-open-license-tomorrow.aspx=
Sarbanes-Oxley: What About all the Spreadsheets?
Controlling for Errors and Fraud in Financial Reporting
http://arxiv.org/ftp/arxiv/papers/0804/0804.0797.pdf
Spreadsheet Issues: Pitfalls, Best Practices, and Practical Tips
http://www.soa.org/library/journals/actuarial-practice-forum/2010/february/apf-2010-02-campbell.pdf
Spreadsheet Management: Not What You Figured
http://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/ AERS/us_risk_spreadsheet_mgt_022509%20(2).pdf
Spreadsheet Management by KPMG
http://www.kpmg.com/US/en/services/Advisory/risk-and-compliance/financial-risk-management/Documents/spreadsheet-management-slipsheet.pdf
Spreadsheet Management with the New Office
http://go.microsoft.com/fwlink/p/?LinkId=280264
Spreadsheet Risk Management: Frequently Asked Questions
http://www.protiviti.com/en-US/Documents/Resource-Guides /SpreadsheetRiskMgmtFAQ09.pdf
Spreadsheet Risk, Awareness, and Control
mba.tuck.dartmouth.edu/spreadsheet/product_pubs_files/SSrisk.doc
The Importance and Criticality of Spreadsheets in the City of London
http://www.eusprig.org/tiacositcol4.pdf
The Seven Deadly Spreadsheet Sins
http://production-scheduling.com/seven-deadly-spreadsheet-sins/
Twenty principles for good spreadsheet practice
http://www.icaew.com/~/media/Files/Technical/information-technology/excel-community/166-twenty-principles-for-good-spreadsheet-practice.pdf
