I don't necessarily agree with this. If you audit finance, you break open their speadsheets and step through it all. It's even got some basic tools for this - F

I don't necessarily agree with this. If you audit finance, you break open their speadsheets and step through it all. It's even got some basic tools for this - Formulas > Formula Auditing in the ribbon. The spreadsheets become an auditable artifact. Your objection seems to be more that it's proprietary and you can't crack it open with any tool you like. Finance doesn't really care about closed ecosystems though (case in point, Bloomberg).