"Most companies do not keep their books in spreadsheets." Iceberg issue (only n% visible). Most companies do not have the self awareness to know that their ERP

"Most companies do not keep their books in spreadsheets." Iceberg issue (only n% visible). Most companies do not have the self awareness to know that their ERP systems and server class database apps are shadowed by an enormous volume of spreadsheets created by their own employees. Audits and Auditors will never see them because they are not part of the official work flow. I have seen a case where entry happened in the spreadsheet and "locally processed/validated" in some way that satisfied the clerical person. Then the now "correct" mass of data was cut and pasted from Excel into the ERP system which used a development control that worked like a crippled Excel sheet. They did this to avoid the cryptic and most unhelpful errors from the ERP system, if the data was not ERP rules "perfect".