DTOO209 - Excel - Protection from zone elevation must be enforced.
Internet Explorer places restrictions on each web page users can use the browser to open. Web pages on a user's local computer have the fewest security restrictions and reside in the Local Machine zone, making this security zone a prime target for malicious users and code. Disabling or not configuring this setting could allow pages in the Internet zone to navigate to pages in the Local Machine zone to then run code to elevate privileges. This could allow malicious code or users to become active on user computers or the network.
Set the policy value for Computer Configuration -> Administrative Templates -> Microsoft Office 2010 (Machine) -> Security Settings -> IE Security 'Protection From Zone Elevation' to 'Enabled' and 'excel.exe' is checked.