As an accountant or auditor you work with different tools. Software like Excel are relatively easy in use and figures are easy to adjust. This also brings a serious risk because what if you accidently change data which is data that could also be used by others? What if you have not used the right file for certain analyses?
IDEA has significant advantages above excel and as an example has the protection of source data while giving the flexibility to add calculated fields for analyses while these will be displayed in another color than the original source data. meanwhile it keeps a detailed track of all work that has been done in an audit trail up to mouse click level with no need for you to do separate reporting on your activity from tasks to results.
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