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Some audit or accounting job need to analyze financial database with some simple programming. What benefit we will get in accounting and auditing from expertise in simple database programming?
You can see spreadsheets as a 'window' to better see you database. Dealing with a big amount of data may seem repelling but when you can filter, sort and list it's much more easier and logical.
Our team at Zenkit dug into this topic and wrote and article on our blog, we'd love to have your feedbacks:
https://blog.zenkit.com/spreadsheets-vs-databases-e11d5f1ca92c
it minimizes the operational risks resulting from human errors
Spreadsheet database programming is organizing the work in better manner, accuracy, and less time, efforts in accounting purposes, while it helps in the study of the control and analysis data for Audit purposes