1. Russian hackers broke into Citibanks system and stole $10 million from customer accounts.

2. Acxiom manages customer information for credit card issuers, banks, automotive manufacturers, and retailers. A systems administrator for a company doing business with Acxiom exceeded his authorized access, downloaded an encrypted password file, and used a password-cracking program to access confidential IDs. The intrusion cost Acxiom over $5.8 million.

3. During the Iraq war, Dutch hackers stole confidential information, including troop movements and weapons information, at 34 military sites. Their offer to sell the information to Iraq was declined, probably because Iraq feared it was a setup.

Discuss the similarities and differences between the internal controls that allowed each fraud listed above to occur and between the AIS controls recommended to prevent future occurrences