People who get in charge of this sort of thing reason that there might be errors, that the spreadsheet owner might be the only one who understands it, etc., plus what Zero says.
And with things like company accounts, I assume they don't even look at them until they are in a standard format, or "carded" as we used to call it when we did it manually.
Of course you could be very organised and sensibly have put your procedures into a spreadsheet to make it quicker.
Banks were always like this with systems. The one in use could be 30 years old and out of date but until its replacement makes it to the top of the development schedule, which might be never, you'll still have to use it.
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