This sample audit program provides general steps organizations can use when performing a spreadsheet audit. 

Questions to consider include: Is the recalculation setting "Automatic," "Automatic Except Tables" or "Manual"? Is the "Precision as Displayed" parameter checked or is the "1904" date system selected? Are iterations used within calculations and are the correct iteration settings configured? Does a VBA code exist that makes updates to cells that are not transparent to EUC users? Have cells containing calculations, fixed standing data and outputs been appropriately locked to prevent accidental or deliberate overtyping? Is worksheet protection activated?