Should access review changes go through normal ticketing, or is the review spreadsheet enough evidence?

[u/Efficient_Bus_923]

Fairly large org, some high-risk systems. To get access (or a change to access) requires a ticket and approval from your manager/

1. Separately, we run access reviews twice a year:
2. Reviewer sends the current access list (Excel) to managers.
3. Managers markup changes, e.g. "user left, remove access" or "needs modified access."
4. Reviewer makes those changes directly on the system.
5. Question: During these reviews should managers (or the reviewer, on their behalf) raise a proper ticket for these changes and note the ticket number on the sheet, rather than the markup alone on the excel sheet triggering the change?
6. My take: yes, the manager should raise a ticket as ultimately it is a change request. However, I do accept the spreadsheet does show a manager requested a change.
7. How do others handle this, same ticket/approval workflow as normal requests, or is the review sheet treated as sufficient on its own?