Revising the Panko-Halverson Taxonomy of Spreadsheet Risks
Raymond R. Panko · 2009
The Panko-Halverson taxonomy of spreadsheet risks has been widely used since its creation in the 1990s. This paper revises that taxonomy. It introduces new ways to count cell error rates, the concepts of violations versus blameless errors, mistakes, slips, and lapses, context errors, and an improved discussion about risks by life cycle stage.