Dora Company uses a client-server network for its accounting system. The company’s database servers are kept at a central computer center. Users of the system access the company’s database through workstations on their desks. Data are updated continuously throughout the day based on sales, production, billing, and other transactions recorded by users. Dora is a large company and its network connects offices in several states.

Required
Identify four threats to the accounting system and accounting data that exist in Dora’s network system that should be managed through internal controls. Identify an internal control that would be useful for dealing with each threat.