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In addition to these difficulties already mentioned, it is also important to recognise another major problem in modelling, which is that financial models tend to be managed by a single person. While this is best practice in terms of focused organisation it is also highly risky in terms of possible human error. Errors in spreadsheets are a well-reported phenomenon and here are some possible reasons why:

 lack of time to double-check analysis

 models create a bottleneck during analysis where only one person can perform the work – this is due to the possibility of important logical changes that need to occur in a single file

 only one person understands the complexities in a model

 managers have no detailed insight into the model logic

 the risk of human error, especially for the lone modeller, is high

 lack of good channels of communication.

This problem of spreadsheet risk is very real and permeates a wide variety of very large companies and industries.

The problem outlined here is thus financial, technical and human so the modelling solution should confront these same issues.