File - options  Trust Center
Click here to open the settings

The Trust Center is where

you can set permissions for

Macros, and also where

you can enable/disable

“Protected View”.

Open the Trust Center Settings, then first select “Macro Settings...”
You’ll notice that I’ve “enabled all macros”.  This does potentially leave me vulnerable to a dangerous macro loading and running on my machine.  Why, then, do I recommend this setting? First off, the risk is actually very, very low.  There are only two main ways a macro could run in a workbook to infect my computer; either I download a workbook from a website that has the macro embedded in it, or I open an email with an attachment that runs an EXCEL macro.  To mitigate this risk: 1. I very, very rarely download anything from the web, unless I’m very certain the site is safe. 2. Anything I download is checked for viruses (including infected Macros) before the download is completed. 3. When I receive an email with an attachment I first determine if it is an attachment I’m expecting.  If so, I open it.  In all other cases, I delete the message unopened, then contact the sender to determine if they had intended to send that email to me.  4. Note that the Trust Center (accessed through Excel) affects only Excel Macros.  Other Office programs, like Word, have their own Trust Centers, with their own settings.  Since I don’t use Macros in Word, I leave those Macros disabled.  In other words, the risk is limited to macros in Excel Workbooks. I use a lot of macros in Excel - they make life much easier and more productive.  In 15 years of working with this level of security (that is, no macro security) I have had no Macro security issues.  Now, that doesn’t mean it won’t happen tomorrow, but over the 15 years, I’ve saved so much time, that I can afford the hour or two I’ll likely need to recover from a virus propogated through an Excel macro. That said, the security for your computer and your network is YOUR risk, not mine.  Go with whatever option lets you sleep at night. Next, select “Protected View” from list on the left.
This is another way to try to keep you safe, but usually just makes life more difficult.  This feature was added to Office 2010, and like many first-time security measures, is overly-functional.  If you have problems working with spreadsheets you receive by email or download from a client’s Dropbox, chances are you have enabled some form of Protected View.  I prefer to work with it completely turned off. Again, the best way to mitigate risk is to keep your virus scanning on and updated. 
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