How to Review a Spreadsheet: Why we trust parallel computation

By Ryan Humphrey

Thursday 9th June 2022

In November 2021 the ICAEW published a thought leadership paper “How to Review a Spreadsheet”. As contributors to this paper, we at Mazars have selected a range of key topics that we believe are of particular relevance and importance. This webinar is the second in a series that is taking place throughout 2022, diving deeper into best practice review techniques that can be practically applied.


Parallel computation (also referred to as shadow modelling in the context of financial models) is a technique that has been the fundamental basis of our team completing over 1000 third party spreadsheet reviews for our clients. In this webinar, we will explain the basis of why we believe parallel computation to be the single best end-to-end methodology to identify errors in spreadsheets. We will discuss some “real life” examples of how parallel computation has helped us identify errors in the past and also drill into how this works using a worked example.

The learning objectives in this webinar:

  • Understand the background of parallel computation
  • Learn how parallel computation works through a worked example