It doesn't seem to help much against fraud. Nearly all bits of accounting software can be manipulated to add/remove amounts from the totals. And remember the

It doesn't seem to help much against fraud. Nearly all bits of accounting software can be manipulated to add/remove amounts from the totals. And remember the government normally only gets to see the totals. It might help slightly against accidental typos in the 7 numbers. But I really doubt that the transferring of 7 numbers from one bit of software to another once per year is a substantial contributor to accounting errors, when you compare that to hundreds or thousands of invoices/bills that need to be entered into the accountancy software.