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‘Controlled Statements’

‘Controlled Statements’. A methodology developed within MS Excel for applying a commentary on analytical work and drawing conclusions from the results. The process operates within the ‘ACBA Electronic Working Papers’ software suite. Catalyst for Electronic Working Papers (EWP).

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‘Controlled Statements’

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  1. ‘Controlled Statements’ A methodology developed within MS Excel for applying a commentary on analytical work and drawing conclusions from the results. The process operates within the ‘ACBA Electronic Working Papers’ software suite.

  2. Catalyst for Electronic Working Papers (EWP) • Disaster in creditors verification • Losing control over cascading analyses • Primary tasks of the EWP method • Create a structure for organising work over multiple worksheets • Allow for cascading levels and other styles of analysis • Make it easy to understand the structure • Limit the number of ‘clicks’ needed to cross refer between different areas of the workbook

  3. EWP – Index Screen

  4. Importance of being Evidenced • Spreadsheet analyses rarely exist in isolation • Approaches to presenting evidence using hyperlinks in a World Wide Web dominated environment • The role of a separate index • Types of Evidence • Anything that can be viewed on a computer • Differentiating between public and private

  5. Documentary Evidence Index - Example

  6. Project Review and Report Writing • Most projects not large enough or sufficiently complex to warrant additional report writing software • EWP approach to structure allows for considerable complexity • Generates special cases • ‘Controlled Statements’ software aimed at these • Why called ‘Controlled Statements’?

  7. Courting Controversy • Operation of the Suckler Cow Premium Scheme in the UK (1984/85 MAFF) • Absence of a strategic review process • No personal software – access to George 3 based mainframe • Strategic Planning within HM Prison Service Industries and Farms (1987/88 Home Office) • The role of the “Buggeration Factor” • WordPerfect/PlanPerfect on a shared PC • Strategic Planning at the Parliamentary Presses (1989 HMSO) • Hiding delays associated with page layout creation • Some obscure word processor/SuperCalc on a PC

  8. The Role of the ‘Controlled Statement’ • Broadly to manage the presentation of controversial arguments • Specifically • To present any ‘Statement’ of fact/opinion close to the evidence that supports it • To provide an internal structure to ‘Controlled Statements’ that help manage and express a logical pathway towards understanding the argument • To adapt the hyperlink methodology so that a user can follow the logical pathway

  9. ‘Controlled Statements’ – the links in a chain of an orderly argument • The logic of the argument is aided by the roles created for individual ‘types’ of Controlled Statement. • Not every argument needs each link in the chain, but the essential order and relationships remain the same. • Note that the linkage arrows point backwards. This is important for the management of their behaviour.

  10. A ‘Controlled Statement’ – its look and essential parts Type, Excel Name Statement Body Hyperlinks to other ‘Controlled Statements’, green denotes a forward link, purple denotes a backwards link, a standard blue link shows where the statement has been ‘cleared’ to Author, Date/Time, Status

  11. Pathway to Formal Report • Current Status - ‘Controlled Statements’ distributed throughout the project. • Phase 1 – bring them together and present in a logical order • Opportunity to edit the statements so they make coherent sense • Phase 2 – create order and structure for the draft report • Phase 3 – print out in MS Word

  12. Multiple Branches and Order • A representation of a branched chain • The reference to ‘Level’ and ‘Print Order’ show how we want to present the argument on a printed page

  13. From Branched Arguments to Linear Logic • The logic derives from the concept of a natural order. • Here one follows the major argument first (straight up the tree trunk) • Then follows each of the subsidiary arguments (starting with those closest to the top of the tree then moving progressively down the trunk). • These arguments are then presented one after the other in a linear format.

  14. Processes recursively Construct Nth Secondary Argument Search for N+1 Secondary Argument Process Diagram Define Empty Output Array Construct Primary Argument Record of Related Statements Verify Complete Output Array

  15. Conclusion – where next? • Controversial projects (audit related or otherwise) are relatively rare • We do not know at what level of complexity the process as a whole becomes ineffective • Does anyone want to test it? • Download open sourced copy of EWP software • http://tech.groups.yahoo.com/group/ACBA_Functions/ • Help system and additional pictures available

  16. Additional Reference Material • ACBA Electronic Working Papers – main web page • ACBA-EWP • The on-line Help system • More detail about “Controlled Statements” • Using "Controlled Statements" efficiently • "Controlled Statements” - a descriptive overview • Other Add-Ins and software from the ACBA(UK)LTD stable – (NB all based on Excel 2003) • ACBA Audit Tools • Oddments

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