  Spreadsheets are used extensively within today's organisations. Although
spreadsheets have many benefits, they can also present a significant risk
exposure, requiring appropriate management. Protiviti has worked with a number
of organisations, ranging in size up to huge multi-nationals, to help them
build appropriate spreadsheet governance frameworks, including the design and
implementation of policies, minimum design standards, control processes,
training and awareness programmes and the consideration and implementation of
spreadsheet management tools. This paper presents a case-study explaining the
practical and pragmatic approach that was recently taken to control spreadsheet
risk at one of Protiviti's clients - a global energy firm.
