True, if I find a receipt in my records that hadn't been previously accounted for, I do make the necessary change. But, suppose for a moment that I claimed to have made a deposit of 72 dollars some time ago, and the bank accepted it then.
Now, I come back and someone else says that I didn't make the deposit. The only proof they have is the lack of paperwork from years ago. Is my bank going to penalize me for something that MIGHT have happened 20-30 years ago? They already said I did put the 72 dollars in the bank. Although, some of those dollars might have been Canadian dollars, not worth as much now as they were then, but that was a long time ago.
Nope, they won't change it. Note this long after the fact.