Most computer systems will have specialist database administrators whose role it is to go in and amend data at the database level.
Not in any grown up system that supports auditing. If you need to correct an account, you post a transaction that corrects the balance. Then when you go back to day one. you just sum up the ins and outs and get to the balance in a demonstrably compliant manner.
This was the heart of the problems with Horizon. It was shit. It allowed people and processes to change balances without the necessary double entries reconciling. So it looked like the postmasters were fiddling the system.
If you want to feel scared, I can happily tell you the general quality of coding has fallen like a stone these past 10 years. As with culture fads. IT can suffer tech fads that are just as damaging. Havning warded off the big data dragons, it's now the AI hordes. It never stops.