A technique used by Accounting and other Spreadsheet Auditing firms to confirm that formulas have been copied consistently across the spreadsheet and formulas are free from logic mistakes.
Case Study Problem:
A large European Investment Bank funding Government Infrastructure Projects received an audit bill for €100 000. They used the Audit Module of Navigator Utilities to reduce the price of the Model Audit by €40 000.
Navigator Utilities Audit module allows the user to perform a pre audit to ensure that all formulas have been copied across the spreadsheet without error.
The Audit, using “annotators”, will identify clearly:
Formulas with numbers is a feature that shows the user formulas that have hard coded numbers that may be an error eg: =C12-4500 .
Navigator Audit allows the user to “allow” certain hard coded numbers in formulas eg: divide by 12 to show as monthly. A list of allowable numbers currently exists and you can add to or delete from this list.
The Audit module can be performed on one cell, a range of cells (which updates real time as your selection changes) and an entire sheet or an entire workbook.
***Note: If you do not like the position of the Navigator Utility Window then simply use Navigator Options to customise this position to whatever suits your business need
“Annotators” come in two forms: either Patterns or symbols.
***With larger ranges and entire sheets and entire workbooks you may display a counter for each of the “annotators”.
This allows the Auditor to quickly identify the Unique Formulas (“UF’s”) in the range.
To Audit the entire financial Model, only the Unique Formulas have to be checked. Once the UF’s have been checked and deemed correct then as long as the UF’s have been copied across correctly across rows and columns, then the user knows that all of the copied cells are correct without having to check every formula. This will save hundreds of hours.
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