3-14 What company policies or proceudres would you reccomend to prevent each of the following activities?

A. A clerk in the human relations department creates a fictitious employee in the personnel computer file. When this employees payroll check is received for distribution, the clerk takes and cashes it. B. A clerk in the accounts receivable department steals $250 in cash from a customer payment, then prepares a computer credit memo that reduces the customers account balance by the same amount.

C. A hacker manages to break into a companys computer system by guessing the password of his friend-Champ, the name of the friends dog.

D. An accounts receivable clerk manages to embezzle more than $1 million from the company by diligently lapping the accounts every day for three consecutive years.

E. A computer virus on the companys local area network administrator traces a virus to an individual who accidentally introduced it when he downloaded a computer game on to his computer.

F. A clerk at a medical lab recognizes the name of an acquaintance as one of those patients whose lab tests are positive for an infectious disease. She mentions it to a mutual friend, and before long, the entire town knows about it.