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You can build a load of formula to maintain data quality around timeliness, completeness, accuracy etc... and not compromise the point of the pivot as a tool (which is to be cheaper than multiple formula).
That being said, if audit and robustness are requirements, ditch excel altogether.
I'd much rather a decent relational database and a few stored procedures.
NotThamesWater
I feel like pivots are a kind of anti pattern in excel - though that's a personal observation and I suspect not widespread. As chalfie says above, you can't audit a pivot, and it's very easy to use stale data, or have a super complex pivot hide some data inadvertently.
That said, I've seen some wizards do stuff with them much quicker than I could a formula...