Raymond R. Panko
This paper presents the author's recommended practices for spreadsheet testing.
Documented spreadsheet error rates are unacceptable in corporations today. Although improvements are needed throughout the systems development life cycle, credible improvement programs must include comprehensive testing.
Several forms of testing are possible, but logic inspection is recommended for module testing. Logic inspection appears to be feasible for spreadsheet developers to do, and logic inspection appears to be safe and effective.
Testing is more effective when done in teams and at a moderate pace. This table shows that testing done in a larger team, and more slowly (less than 200 lines per hour), has the highest error detection rate.