KUDOS* to the Humble Spreadsheet (*KUDOS = Known and Unknown Dependency of Spreadsheets)

Marc Rolfe, principal, Ropnoy

Why the fuss about spreadsheets? First, a little history: Back in the mid-eighties, when the number of PCs in an organization could be counted on one hand, very few people used spreadsheets, and solitary PCs could be found nestling in a corner for use only by authorized officers.

Then, there were guidelines to follow: if you used a spreadsheet, you had to document it and log a copy with your firm’s audit function. But since then, we’ve seen a proliferation of these “workstations,” with PCs now o

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