Lol, at my current job, their accounting system is designed so that all transactions modifications are an UPDATE or DELETE instead of an INSERT. It makes audit

Lol, at my current job, their accounting system is designed so that all transactions modifications are an UPDATE or DELETE instead of an INSERT. It makes auditing impossible. At the end of the month, the numbers don't even come close to adding up. (The correct way to design an accounting system is that, if a record is changed, you do an INSERT rather than updating the old record in place. Then there's always an audit trail.)