Using Excel to optimize controls to operate and test for Sarbanes Oxley

Sarbanes Oxley has created so much work for corporations and finance and audit folks that it is just mindboggling. One wonders if there is a way out to lessen the pain, and this article attempts to apply Excel based linear programming modeling techniques to arrive at a sub-set of controls for a company to operate and test. Incidentally this article has been accepted for publication in the March 2006 (Vol. 2) issue of the 'Control' journal published by the ISACA (Information Systems Audit and Controls Association), so they already own the copyrights to this piece.
Here you go - here is the article in pdf: Optimizing Internal Controls to test using Excel based modeling techniques