  Fifteen years of research studies have concluded unanimously that spreadsheet
errors are both common and non-trivial. Now we must seek ways to reduce
spreadsheet errors. Several approaches have been suggested, some of which are
promising and others, while appealing because they are easy to do, are not
likely to be effective. To date, only one technique, cell-by-cell code
inspection, has been demonstrated to be effective. We need to conduct further
research to determine the degree to which other techniques can reduce
spreadsheet errors.
