Instruct: Identify the main and secondary category of Arxiv papers based on the titles and abstracts
Query: Spreadsheet Assurance by "Control Around" is a Viable Alternative to the
  Traditional Approach   The traditional approach to spreadsheet auditing generally consists of
auditing every distinct formula within a spreadsheet. Although tools are
developed to support auditors during this process, the approach is still very
time consuming and therefore relatively expensive. As an alternative to the
traditional "control through" approach, this paper discusses a "control around"
approach. Within the proposed approach not all distinct formulas are audited
separately, but the relationship between input data and output data of a
spreadsheet is audited through comparison with a shadow model developed in a
modelling language. Differences between the two models then imply possible
errors in the spreadsheet. This paper describes relevant issues regarding the
"control around" approach and the circumstances in which this approach is
preferred above a traditional spreadsheet audit approach.

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The categories of this paper are: plasm-ph
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The categories of this paper are: supr-con
15
The categories of this paper are: nucl-ex
16
The categories of this paper are: stat
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The categories of this paper are: q-bio
22
The categories of this paper are: chao-dyn
0
The categories of this paper are: hep-ph
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The categories of this paper are: hep-ex
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The categories of this paper are: chem-ph
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The categories of this paper are: math
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The categories of this paper are: math-ph
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The categories of this paper are: atom-ph
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The categories of this paper are: ao-sci
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The categories of this paper are: mtrl-th
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The categories of this paper are: solv-int
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The categories of this paper are: cond-mat