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The companies or organizations which are wise provide Excel VBA access to employees as it helps increases productivity. Excel VBA access does not create information security risks, Per se'. The risk is instead that of bugs in the code resulting in bad decisions being made.
The reason why VBA is so famous is that every Office user has access to it. If you have a problem, you can actually use VBA to automate the routine tasks in your job and increase productivity. And if you share those VBA tools with peers, you can multiply their productivity as well.
Information security risks occur if parties gain access to corporate databases (or worse yet, change them) who aren't permitted to do so. It requires a pretty sophisticated VBA coder to do that, and such a person can also circumvent any attempt by the IT Department to prevent access to VBA. It is far better to identify the people within the organization who have those skills and make sure you trust them.
It is also to be noted that Information security risks also occur if parties outside the organization are given access to information exported from corporate databases. Lack of VBA access won't stop someone from copying such files onto a flash drive and letting it fall into the wrong hands.
Hope this helps!
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