DTOO128 - Excel - Data Execution Prevention must be enforced.
Data Execution Prevention (DEP) is a set of hardware and software technologies performing additional checks on memory to help prevent malicious code from running on a system. The primary benefit of DEP is to help prevent code execution from data pages. Enabling this setting, turns off Data Execution Prevention. As a result, malicious code takes advantage of code injection or buffer overflow vulnerabilities possibly exploiting the computer.
Set the policy value for User Configuration -> Administrative Templates -> Microsoft Excel 2010 -> Excel Options -> Security -> Trust Center 'Turn off Data Execution Prevention' to 'Disabled'.