Great examples of the fallacy Don Norman points out in "The design of everyday things":

Assigning "human error" and declaring the analysis done, not considering design may be at fault.

Just Ctrl+F the keywords, the exact phrase is used three times and paraphrased a dozen time more. My favorite is “It was basically human error… there’s nothing wrong with our accounting systems”. If your spreadsheet has billion-dollar impact, why is there no 4-eyes-principle? Why do humans even have a hand in data transfer? No sanity checks? No automation? Stop blaming the user!