Life-and-death spreadsheet errors do occur. Two recent spreadsheet errors in the healthcare sector in Scotland and England had impacts beyond mere dollars and cents.
Job rotations and vacations continue to be effective internal controls. A September 30, 2020 article in the Scotsman newspaper (the Article) was a recent reminder of this fact. The article explains that embezzlements, which had gone on for more than eight years, began to unravel and were ultimately discovered after the embezzler’s manager announced plans to rotate staff to give them broader experiences.
New guidance on Zero Trust Architecture (ZTA) is a fitting response to the current cybersecurity landscape. On August 11, 2020, the National Institute of Standards and Technology (NIST) released SP 800-207, Zero Trust Architecture (SP 800-207).