1) You don’t feel you want to send the files directly to Oracle, as this gives them complete control and interpretation of your demand position.
Yet you have to send them, as this is a requirement of the audit.
2) Considerable licensing and technical experience is required to interpret the files manually.
3) A large amount of analyst labour is required to interpret them, especially for larger estates.
4) It takes longer to interpret them than Oracle gives you in an audit situation.
5) You have no ability to optimise your position prior to submission.