Spreadsheet risk
From ACT Wiki
The risk of financial losses or other adverse effects resulting from invalid assumptions, other errors, omissions or duplications in a spreadsheet.
Losses and other adverse effects may also result from any one or more of: fraud, overconfidence in the spreadsheet's results, overdependence on the spreadsheet, misinterpretation of results, failure to communicate assumptions and limitations, or failure to understand the consequences of assumptions and limitations.
