Hi

> (1) External access to accounting data - the will need serious 
> controls, maybe even on a subnet.

Password protect the document, or leave the data-access link without a 
wired in password (type it in each time)

> (2) Use of a potentially uncontrolled tool - you'll need to make sure 
> your spreadsheet is reviewed/audited if you want the data assured and 
> your business depends on it

Fair enough.  Just meant it was a starting point.

> (3) risk of write-back - I would make very sure you're in read-only mode.

Normally these links are one way, at least in Excel you need to go to 
some effort to make it two way - it's one way by default.  Also set the 
permissions on the database user to read only to be sure.

Ed W



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