Or I think this shows your lack of understanding of auditing. In large global financial audits, there are many complex accounting systems that run on Unix syst

Or I think this shows your lack of understanding of auditing. In large global financial audits, there are many complex accounting systems that run on Unix systems. These systems as part of the financial audit are audited to ensure there is an appropriate level of IT general controls that support the underlying financial statements. I.e. what's stopping the admin from making direct data changes to the underlying database that supports the financial statements. Furthermore, those traditional accounting firms (Big 4) no longer and haven't for a decade + only provided accounting. These firms have enormous skills in internal audit, governance risk and controls, data science, cyber security, Information Technology etc.