  We present a pragmatic method for management of risks that arise due to
spreadsheet use in large organizations. We combine peer-review, tool-assisted
evaluation and other pre-existing approaches into a single organization-wide
approach that reduces spreadsheet risk without overly restricting spreadsheet
use. The method was developed in the course of several spreadsheet evaluation
assignments for a corporate customer. Our method addresses a number of issues
pertinent to spreadsheet risks that were raised by the Sarbanes-Oxley act.
