  The first fully-documented study into the quantitative impact of errors in
operational spreadsheets identified an interesting anomaly. One of the five
participating organisations involved in the study contributed a set of five
spreadsheets of such quality that they set the organisation apart in a
statistical sense. This virtuoso performance gave rise to a simple sampling
test - The Clean Sheet Test - which can be used to objectively evaluate if an
organisation is in control of the spreadsheets it is using in important
processes such as financial reporting.
