Accounting Information Systems 8th Edition by James Hall

Exercise 46

COMPUTER FRAUD AND CONTROLS
For many organizations, the security threat from external penetration is significant; however, many fraud threats are internal. These include (1) data input alteration, (2) program alteration, (3) file alteration, (4) data theft, and (5) sabotage.
Required
Explain how each of these five types of frauds is committed. Also, identify a method of protection against each without using the same protection method for more than one type of fraud. Use the following format.