$$ The IT manager had superuser access to multiple key IT systems. They were given this access as they$$d worked on a high$-$profile IT project that had been completed. The access was no longer needed to perform their role and should have been removed. $$ The pair had colluded to manipulate existing sales and employee data resulting in fraudulent payments of commission expenses to unauthorised bank accounts. $$ Key IT infrastructure was deliberately corrupted, resulting in the indiscriminate loss of data from the general ledger $($One$+)$ relating to a period of six weeks. $$ Backups of the customer management system and all other systems had not been performed in the last three months.