There are indeed tools like this available for Excel. And there are also whole practices within the big accountancy firms, and independent firms which focus on providing "audit" of Excel files like this, which are used commonly where there are financial firms involved in a project with big money at stake (lenders, financial investors, etc). But in my experience these tools and services aren't often used for the spreadsheets which are used for day to day corporate-type management (I would count government as part of that).