Читать книгу See-Through Modelling - Dominic Robertson - Страница 70

As each modelling and business building block and result is prepared the modeller needs to be satisfied that the logic is accurate and working to specification. There are various techniques for this and here is a list of these:

 Use all inputs test – make sure that all inputs that have a value of zero are actually tested with a non-zero value.

 Greatly simplify the inputs test – use simple rounded numbers as inputs and then seek the local results in expectation of simple results.

 Zero the opening balance test – if the opening balance has a value try temporarily setting this to zero and then checking the results.

 Zero the inputs test – temporarily set non-zero inputs to zero to test the results.

 Value the opening balance test.

 Check dependents test – press Alt + T + D to check the dependents of a cell to visually check where it is used.

 Check precedents test – press Alt + T + T to check precedents of a cell to visually check where it came from.

 Map the logic test – use mapping software (such as Excel Savvy as described in ‘Excel add-ins and dashboards’) to map the sheet or workbook.

 Check the sums test – use a calculator to check that the sums are referencing all the rows above that they should be referencing.

 Paint the result into financial statements test – add sets of results to the financial statements.

 Colour code dependent test – go through each dependent of a cell and colour-code the dependent cells with a distinct colour in order to check that there is no repetition.