Superintendencia Nacional de Salud

  • American Institute of Certified Public Accountants – AICPA

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    Superintendencia Nacional de Salud

    Resolución 1051 de 2013 Por la cual se modifica la Resolución 724 de 2008, que emite el Plan Único de Cuentas para las Entidades Promotoras de Salud y Entidades que Administran Planes Adicionales, hoy voluntarios de Salud y Servicios de Ambulancia por Demanda

    American Institute of Certified Public Accountants – AICPA

    Survey: Data security concerns soar as more CPA firms access cloud: Concerns about data security are surging as the percentage of CPA firms tapping cloud computing continues to increase, according to a survey from CPA2Biz, the AICPA’s for-profit technology subsidiary. CPA2Biz’s second annual cloud survey found that nearly half of the CPA firms polled said that they are using business-grade cloud technology to some degree, up from 44% last year.The biggest change in the survey results came in the firms’ focus on data security.

    How to open new doors by closing your office: Virtually no one who has leased office space has enjoyed writing that rent check every month. It might have been satisfying at first, when the firm or company was young and having an office was a sign of progress, but watching money go into a landlord’s pocket inevitably gets old.

    Survey spotlights need for data and security strategies: On the surface, the results of the 2013 North America Top Technology Initiatives survey show that “managing and retaining data” nudged past “securing the IT environment” to become the top technology priority cited by the nearly 2,000 accounting professionals polled. Dig a little deeper, and the evidence indicates that the emphasis on data stems at least in part from concerns about the increased security risks caused by the proliferation of mobile devices and the mass movement of confidential information to the cloud.

    Cybersecurity: 2013 is already “the year of the hack”: Many organizations are unprepared to protect themselves against an emerging, relentless cybersecurity danger that threatens national security and economic stability, according to a new global survey. Advanced persistent threats (APTs) are not easily deterred, which makes them different from traditional threats, according to global IT association ISACA. But an ISACA survey of more than 1,500 security professionals found that 53% of respondents do not believe APTs differ from traditional threats.

    TIGTA report says IRS should do a better job protecting taxpayer data:

    Inquiring minds: In your April 2013 JofA article titled “Microsoft Office 2013,” page 32, you mentioned that Excel 2013 offers the ability to “compare two spreadsheets to display changes (similar to Word’s Compare tool),” but I can’t find this functionality. Can you please tell me where to find this tool?A: To use Excel 2013’s new Compare tool, you must first activate the Inquire add-in from Excel’s File tab by selecting Options, Add-Ins.

    Link preservation  

    Loud & Square: I have created a “digital dashboard” in an Excel workbook that summarizes information from multiple Excel workbooks. As long as I maintain the linked files on my PC, the links work perfectly. However, when I email the dashboard workbook and related linked workbooks to others, these links stop working for some but not for others.

    Cell selections reach new heights: I’m using a Square credit card reader that attaches to my smartphone, but I’m finding that the transactions don’t always go through properly. Is there a certain smartphone or cellular service provider that works better with these devices, or should I be using a different smartphone credit card reader?A: The solution may be as simple as turning up the volume on your smartphone.

    Excel quick tip: In Excel is there a way to click on a cell containing a hyperlink without triggering the hyperlink? (Surely my current method of clicking next to the cell and then using arrow keys cannot be the best method.)A: Make the row height bigger or the column wider, then you can click in the white area of the cell to select it without triggering the hyperlink.

    Reader challenge: Privacy test : Holding down the Alt key and clicking on any cell triggers a Bing search based on the contents of that cell. The results are displayed automatically in a pop-up Research side panel. Give it a try. (Note: For this to function properly, you may need to first adjust the Research panel’s options by selecting the dropdown box at the top of the Research panel and selecting Bing).

    Pop-up images in Excel : In the aftermath of so many revelations about computer privacy this year, I thought it might be interesting to put your own privacy to the test. Earlier this year I found myself shopping for camping tents on, but I did not make a purchase. Shortly thereafter, I noticed that the camping tents I had studied for a longer time began showing up in banner ads in various websites, and even in ads along my Facebook wall.

    Playing around : I am in the process of updating a Word 2003 document containing videos that were inserted as embedded objects. Previously, these videos appeared in a video window and when double-clicked played in place within Word 2003. However, in subsequent editions of Word, these embedded videos appear as a file icon and, when the icons are double-clicked, Word launches the Windows video player and plays those videos separately from my Word document.

    No comment: My Excel workbook contains numerous comments explaining the source of selected values in my report, and I want to include these comments on the printed report. I have tried both of the Page Setup options that enable me to print the comments either “as displayed on sheet” or “at end of report” as footnotes.

    Pain in the spam: I have my Outlook junk rules set to Low, but Outlook keeps sending important email messages to my junk folder anyway. Short of disabling my junk rules completely, what can I do to prevent this from happening?A: I, too, find Outlook’s junk rules a bit ambitious, even at the lowest setting.

    Norton's new management: We use Norton anti-virus software on multiple computers in our offices, and we have been happy with its ability to protect our computers. However, we find the process of renewing our Norton licenses confusing because clicking Norton’s renewal button links users to a Norton sales webpage that prompts them to create a new account and purchase new products.

    CPAs think big: I see many new Windows 8 tablet PCs and touchscreen ultrabooks hitting the market, but most of them are fairly small. I am currently shopping for a larger Windows 8 touchscreen ultrabook (with a fast solid-state drive) that is big enough to easily read, and with a keyboard large enough to easily use, but I can’t seem to find one.

    Excel reader challenge: In the August 2013 JofA, I challenged readers to solve an Excel problem in which a preformatted report fetched an ever-changing last row of data. We received well over 200 solutions from a group of Excel-savvy CPAs. Though each solution was different, all of them worked properly and employed a wide range of creative and imaginative approaches to solving the problem.  

    Office 2013 is so touchy: I recently purchased a touchscreen ultrabook with Office 2013 installed, and I would like to learn more about operating Word 2013 using the touch controls. Can you send me to a list of Office 2013’s touchscreen controls?A: Microsoft offers the Office Touch Guide at It includes instructional videos for using Office 2013’s touch controls.  

    Not-so-obvious update procedure revealed  : I purchased an Apple iPad 2 two years ago with iOS 4.33 installed, and I now need to update the operating system because many of my current app updates require iOS 5.xx (or higher). In addition, I am unable to install newer apps that require iOS 5.xx (or higher).

    Your work is clear: Our satellite offices provide temporary office space to visiting staff, and each office is equipped with a shared computer. I frequently use these office computers, but after I’m done I am not comfortable that Word and Excel display the names of the most recently opened files, because this allows other users to tell what I am working on.

    Let it slide: Windows 8 lets me run a slideshow from the My Pictures folder, but is it possible to run a slideshow of pictures contained in my other folders (other than the My Pictures folder) as does Windows 7? A: In an effort to de-clutter the Windows 8 screens, Microsoft tucked away many of the menu options, but the slideshow option is still available in all Windows 8 folders.  

    Test your Excel IQ: Solution: Last month I turned the tables and challenged JofA readers to answer another reader’s Excel question, as follows: Q: I have created an Excel template in which I enter employee information and pension data, and as we enter this data, I want the last row automatically displayed in the ready-to-print formatted report, a rough example of which is pictured below.

    Microsoft Office 2013: An essential tool for many CPAs is a dependable computer running Microsoft Office. Accordingly, CPAs have more than a passing interest when Microsoft releases new editions every three years or so. This year should be no exception. With Office 2013, Microsoft has made major modifications related to new touchscreen capabilities, cloud connectivity, and a new subscription pricing plan.

    A tour of five XBRL tools: Supporters of extensible business reporting language (XBRL) have long touted its potential to transform financial data mining and analysis. Now that potential is starting to become a reality, thanks to several new software applications. These tools are designed to help accountants, investors, and analysts extract data from XBRL documents for use in familiar software applications such as Microsoft Excel.  

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