In the July issue (page 96), I suggested a technique for partially hiding numbers in a spreadsheet that you need to keep private— such as Social Security numbers. Steve Gordon, CPA, internal auditor at Northwest Natural Gas Co., Portland, Ore., pointed out a weakness in the idea. He said that
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TOPICS
Information management and technology assurance
You Should Know
An article in the July issue (page 100) explained how you can not only send e-mails directly from Word and Excel, but you can also add a document or spreadsheet as an attachment. However, Connie Steinhart, CPA, treasurer at TIC International Corp. in Carmel, Ind., raises this caveat: If your
Watch What You Say…and Write
Nearly three out of 10 employers surveyed by the American Management Association and The ePolicy Institute had fired workers for e-mail misuse. The most-cited reasons included violation of company policy (64%), inappropriate or offensive language (62%), excessive personal use (26%) and breach of confidentiality rules (22%) How are employers catching
Auditing Advisory Committee Approves Recommendations
The Department of the Treasury’s Advisory Committee on the Auditing Profession voted to approve a slate of more than 30 recommendations for enhancing the profession’s sustainability. The committee’s work marked the first major study of the public company auditing profession since the passage of the Sarbanes-Oxley Act in 2002. AICPA
Building an Effective Whistleblower Program
One of the most effective and inexpensive methods of monitoring the pulse of a business is to create a confidential whistleblower hotline. According to the 2008 Association of Certified Fraud Examiners Report to the Nation on Occupational Fraud & Abuse, tips have historically been the most common means of fraud
SBA Creates Online Recovery Assistance Application
The Small Business Administration created an online application for disaster victims to apply for recovery assistance. The application is available to homeowners and renters whose home or personal property is damaged by an event declared a disaster by the president or the SBA administrator. Businesses and nonprofits can apply for
SEC Unveils Successor to EDGAR Database
The SEC unveiled the successor to the agency’s 1980s-era EDGAR database, which will give investors far faster and easier access to key financial information about public companies and mutual funds, according to an SEC news release. The new system is called IDEA, short for Interactive Data Electronic Applications. Based on
Modernizing Business Reporting
The AICPA’s Assurance Services Executive Committee issued a white paper to address how transparency in financial reporting will be improved through the use of eXtensible Business Reporting Language (XBRL) and enhanced business reporting (EBR) that takes into account nonfinancial factors that affect a company’s value. The paper, The Shifting Paradigm in
Stop Outlook from “disappearing” when switching to the desktop
Actually, Outlook was not closed when the desktop appeared; it was only minimized. If you look on the right side of your taskbar, next to thetime, you’ll see several icons, and one of them will surely be Outlook (see screenshot above). To solve the problem, right-click on that icon, and
Investments in Diversity Pay Off
You heard it straight from the recruiter’s mouth: Companies with diversity programs enjoy a competitive advantage when it comes to recruiting top talent. An overwhelming majority—nearly nine out of 10 executive recruiters—thought effective diversity programs provide a more robust talent pool. According to Korn/Ferry International’s
High-Tech Fraud Prevention
Even small businesses that have been victims of employee fraud are failing to put proper systems in place to prevent future occurrences, according to a Sage Software survey conducted by M/A/R/C Research. The findings suggest proper use of accounting software may be a valuable weapon in a company’s fraud-prevention arsenal.
XBRL Around the World
EXECUTIVE SUMMARY While the United States and Asia focus on XBRL for use in capital markets, Europe has developed an eye-opening array of governmentwide and cross-border applications that can share consistently structured XBRL data for both public and private companies. In Asia, as in the U.S., XBRL is being used
Staying with XP? Keep it in tiptop shape
You’re not alone in deciding to stay with XP. Because we don’t know how long it will take before Windows 7 (Microsoft’s code name for the anticipated next version) will appear, you’re wise in seeking ways to keep your XP from developing geriatric aches and pains. Here are several things
Smart Stops on the Web
TAX A TAX TOOLBOXwww.irs.gov/taxpros/article/0,,id=118004,00.htmlThis Smart Stop from the IRS provides a host of basic tools for tax professionals, handily compiled onto one page for easy access. The information ranges from recent tax law changes to standards of practice and Circular 230 information to the contact info for the Taxpayer Advocacy
A Better Idea
A BETTER IDEAAn article in the June column suggested a fast way to create an e-mail distribution list in Outlook from a column of addresses in a spreadsheet. Bryan Caston, an Exchange engineer with AT&T who reads the technology section of his CPA wife’s copy of the JofA, suggests a
Hiding cells in Excel—just one or two or even 100 at a time
You’re right, Excel does not excel when it comes to hiding individual cells, and Excel 2007 is no better than 2003. While there are several ways to do it, all require multiple steps and are not flexible. The major tool to use is Format. It’s good at hiding whole columns
Highlights
FASB issued a revised exposure draft of a Proposed Statement of Financial Accounting Standards, Earnings per Share—an amendment of FASB Statement No. 128. The proposed statement is intended to improve financial reporting by clarifying and simplifying the method of calculating earnings per share. As part of international convergence efforts, the
Block editing a memo’s text so only Track Changes comments can be added
Follow the same steps listed in August’s item—only this time, in the dropdown list under Editing Restrictions, select Comments (see screenshot at right) and you’ve created an effective barrier. ©2008 AICPA
Accelerate a Slow-Opening Massive Excel File
There is no compacting function in Excel 2003 or its earlier versions. But Excel 2007, with the new .xlsx file extension, uses file compression, which shrinks spreadsheet files up to 75% of their girth in the earlier .xls format. Of course, that does you no good if you’re not planning
Smart Stops On the Web
FRAUD / FORENSIC ACCOUNTING HAVE FRAUD FEARS?http://fvs.aicpa.org/Resources/Antifraud+Forensic+AccountingSearch no further than the AICPA’s offering of antifraud and forensic accounting resources. Click “Tools and Aids” to download Managing the Business Risk of Fraud: A Practical Guide, which outlines principles for establishing effective fraud risk management. The paper was released jointly by the
Features
FROM THIS MONTH'S ISSUE
Data governance: How finance builds trust in data
Learn how finance can use data governance to improve data quality, strengthen internal controls, and build trust in business data.
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Current developments in S corporations
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