$(15\%)$ As part of a formal risk assessment of information systems in a small accounting firm with limited IT support, you have identified the assets "database and its backup systems" and "integrity of customer and financial data report files on desktop systems." And the threats "synchronization of database and its backup" and "corruption of these files due to import of a worm$/$virus onto system." Suggest reasonable values for the items in the risk register shown in Table $14\mathrm{.}5$ for this asset and threat, and provide justifications for your choices.