From my experience, this is more dependent on the team/process than Excel. I've worked in investments for several years and auditing Excel sheets was a core, we

From my experience, this is more dependent on the team/process than Excel. I've worked in investments for several years and auditing Excel sheets was a core, well-run process at several companies I worked for. It was quite easy for smart, non-technical folks to follow formulas and equations to track down why their checks weren't passing. It also scaled fine to thousands of employees.