Accounting Information Systems 7th Edition by Cynthia Heagy,Constance Lehmann

Exercise 24

On April 15, Joe Delano, an applications developer employed by Reed Co., was given 2 weeks' notice following some trouble in the information services department. During those 2 weeks, Delano managed to modify the payroll programs so that after entry of a processing dale after May 1, no deductions would be made from employee paychecks. He also modified the billing programs to destroy the format of all invoices printed by the computer. He deleted master file records of a number of the organization's latest customers and deleted the backup copies of the files so the records could not be reconstructed. Delano then deleted the files storing the documentation for most of the applications he had developed and destroyed the hard copies of the documentation, as well. He then proceeded to download several expensive software packages.
Not satisfied with his "work," Delano went back to the company one night early in May where lie damaged several pieces of computer hardware and stole two portable computers. A police investigation, conducted some time later, revealed that Delano had two previous convictions for employment-related crimes.
Required:
List and discuss the control weaknesses that could allow an employee to carry out the acts described.