Best Way to Maintain Accuracy of Calculations

D.

When reviewing an end-user computing program, it's important to ensure that the accuracy of calculations embedded in the tool is maintained. This is because inaccurate calculations can lead to errors and incorrect results, which could have serious consequences for the organization.

Out of the given options, the BEST way to maintain the accuracy of calculations embedded in the tool is to review calculations periodically (Option C). This involves periodically verifying that the calculations embedded in the tool are accurate and up-to-date. This can be done by comparing the results of the tool with the results of manual calculations, or by using automated tools to test the accuracy of the calculations.

While all of the other options (assigning an owner and developer for each tool, maintaining version control, and using standardized tool calculations) can also contribute to maintaining the accuracy of calculations, they are not as effective as periodic reviews. Here is a brief explanation of each of these options:

A. Assign an owner and developer for each tool: This can help ensure that there is accountability for the tool and that any issues with the tool can be addressed by the owner/developer. However, it does not directly address the accuracy of calculations.

B. Maintain version control: This is important to ensure that the correct version of the tool is being used and that changes are properly documented. However, it does not directly address the accuracy of calculations.

D. Use standardized tool calculations: This can help ensure that the calculations used in the tool are consistent and accurate. However, it does not address the need for periodic reviews to ensure ongoing accuracy.

In summary, while all of the options presented can contribute to maintaining the accuracy of calculations in an end-user computing program, the BEST way to do so is to periodically review the calculations.