[Zanfa]

It would only ensure entries haven't been manipulated after the fact, but not whether they were valid in the first place or if they reflect reality.

[duskwuff]

Bingo. If the human principals of a business are committed to cooking the books, no amount of technology can force them to be honest.

[everfree]

Auditing isn't typically about forcing people to be honest, it's about discovering when people haven't been honest and being able to attribute the fault to a specific bad actor.