SPREADSHEET-MODELING5 MIN READ
Sort Controls into Preventive and Detective Checks
Differentiate preventive controls from detective controls in spreadsheet modeling.
Place each model control in the bucket that best describes when it acts. Preventive Detective Data validation limiting scenario names to Base, Upside, or Downside Protected formula cells on the calculation sheet A red flag when assets do not equal liabilities plus equity A warning when modeled revenue does not tie to the ERP source total Input range rule blocking negative headcount assumptions A sign-check line catching positive cost-of-goods values where negatives are expected
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