"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. Imagine that you are a member of your organization's Internal Audit function. You wish to make management more aware of this potential problem and to implement measures that should be taken to ensure the accuracy of spreadsheets that are used to make key business decisions. How would you begin to address this problem?