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Although this may be true, I'm not sure if it always matters. I mean sure, there are some high profile Excel failures that resulted in some big monetary losses, but the same has happened to hundreds of codebases written in a more traditional language that may have also had code review. Also, Excel CAN be reviewed as well. It's all just logic at the end of the day.

This argument usually comes from some IT group that takes like 2 years to do something for the users that get so frustrated that they do it themselves. Since the users are maintaining it, they're constantly reviewing it and are the ones with the most functional knowledge. An alternative IT group has to go to this same group anyway.






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