Yes, calculated results must be validated. Not all of
Microsoft Excel’s calculations, but any specific calculations
programmed into a configurable report, e.g., CDS reporting
capabilities using report templates and automatic calculations.
If calculations are used to determine whether or not a particular
result is within specifications, the calculation will need to
be validated with data both within and out of specification
to ensure that the calculations are working properly. This
validation also evaluates the vendor’s ability to build good
software and perform accurate calculations.