Description: The author has gathered a variety of resources, general theories, and specific practices concerning spreadsheet errors and their avoidance.

Description: A summary of the risk that the use of spreadsheets pose, along with key controls to reduce the risk.

Description: Discusses some of the more common software-design issues that can reduce the productivity of the software-development team and the software's adaptability to competitive market and statutory requirements.

Description: End-User Computing (EUC) applications (such as Microsoft Excel, Microsoft Access, and others) provide a great benefit by allowing users to directly manage, control, and manipulate data. Unlike SAP, Oracle, and other Enterprise Resource Planning (ERP) applications that facilitate the automated and integrated flow of transactions and data, EUCs are neither ponderous nor difficult to modify. In fact, EUCs allow businesses and users to quickly deploy solutions in response to shifting market and economic conditions, industry changes, or evolving regulations. They can also help plug functionality gaps for ERP systems. Alas, those same elements that make EUCs so appealing (and vital in providing timely information) can also make them challenging to manage and control effectively.

Description: This article covers the American Academy of Actuaries’ “Model Governance Checklist” that was created in response to PBR regulatory model governance needs.

Description: Comparison of open code and closed code actuarial modeling systems, focusing on advantages and disadvantages of each group.

Description: How including the intent and rationale of the tax law in system specifications can lead to better software system designs.