Data Envelopment Analysis (DEA) is a linear programming based technique that was developed to evaluate relative efficiency of nonprofit and public sector Decision Making Units (DMU's) that use multiple inputs to produce multiple outputs. In this study, DEA is evaluated and tested for use as a managerial audit tool to identify and measure inefficiencies among a set of DI'IU's. Based on three app...

At the 2003 EuSpRIG meeting, we presented a framework and software infrastructure to generate and analyse an audit trail for a spreadsheet file. This report describes the results of a pilot implementation of this software (now called TellTable; see www.telltable.com), along with developments in the server infrastructure and availability, extensions to other “Office Suite” files, integration of ...