“Spreadsheets, even after careful development, contain errors in 1 percent or more of all formula cells,” according to Ray Panko, a professor of IT management at the University of Hawaii and an authority on bad spreadsheet practices. This means that in large spreadsheets there could be dozens of undetected errors.55 Imagine that you and your team have been hired as consultants to a large organization. Outline several measures that the organization should take to ensure the accuracy of key spreadsheets that are used to make key business decisions.