It’s not really that complicated if there’s a will and resources to investigate. You can legally compel someone to produce evidence or show you how they do things whether it’s in an Excel file or in a paper ledger.
Conversely, you can burn a paper ledger just as easily as you can delete a computer file. In fact computer files might actually be more resilient since they can be recovered if not properly destroyed.
It’s not really that complicated if there’s a will and resources to investigate. You can legally compel someone to produce evidence or show you how they do things whether it’s in an Excel file or in a paper ledger.
Conversely, you can burn a paper ledger just as easily as you can delete a computer file. In fact computer files might actually be more resilient since they can be recovered if not properly destroyed.