A Novel Approach to Spreadsheet Auditing Through Formula Decomposition and Database Integration
Year: 2025
Type: article
Abstract: Spreadsheet Auditing Through Formula Decomposition and Database Integration This proof-of-concept system decomposes Excel formulas into verifiable calculation steps stored in PostgreSQL, transforming opaque spreadsheet calculations into transparent audit trails. The system parses Excel files, breaks down formulas into discrete operations (arithmetic, functions, lookups), and creates database records for each step with verification status. Key features include secure formula evaluation using Abstract Syntax Tree parsing, batch processing for performance, and support for core Excel functions (SUM, VLOOKUP, IF statements). The PostgreSQL integration enables SQL-based analysis, compliance reporting, and business intelligence integration. Applications include financial auditing for regulatory compliance, research validation, and corporate governance. The database-centric approach provides scalable auditing for large spreadsheet portfolios while maintaining complete calculation transparency. Complete Python implementation demonstrates technical feasibility for enterprise deployment.
Author: Roughton, Geoff
Language: English
Subfield: Software
Field: Computer Science
Domain: Physical Sciences
Open Access status: green
OpenAlex ID: W7083580800
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