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‘Controlled Statements’

This methodology utilizes MS Excel to apply commentary, draw conclusions from results, and organize work across multiple worksheets. It operates within the ACBA Electronic Working Papers (EWP) software suite and allows for cascading analyses. The Controlled Statements software aids in presenting evidence and managing controversial arguments through a logical pathway and hyperlink methodology.

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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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