Spreadsheets conceal dangling elses. That is why they are used, and it is also why their use is impermissible. It would be down to the auditors, but they are trained on Excel. When the auditors come into a company that has homebrew software that actually works, they refuse to sign unless the working software is replaced with SAP, or PeopleSoft, or some such, which can never work but which the auditors are trained on.