RISK OF UNAUTHORIZED ACCESS TO

ACCOUNTING RECORDS AND

REPORTS
Attempts perpetrate a fraud such as creating a false sales
order and wiping out an accounts receivable balance.
Theft of data such as stealing a customer list for a
competitor and downloading customer credit card numbers
and PINs to be sold over the internet.
Malicious acts such as corrupting and deleting financial
data.
 PHYSICAL CONTROLS
 ACCESS CONTROLS
 SEGREGATION OF DUTIES
 IT CONTROLS

 PASSWORDS
 MULTILEVEL SECURITY
 POINT-OF-SALE SYSTEMS
Point-of-sale system lets the entity to monitor the sales from
time to time. It records each sale when it happens and the
inventory will be automatically updated. The e-commerce
company serves as the bridge between the supplier and the
customer.