Discussion Forum Recent news stories have clearly established that there are increasing instances of cyber-crime that are plaguing major corporations and financial institutions. These crimes have taken many forms, such as: External parties infiltrating corporate Information Technology systems to steal customer information; Unauthorized parties stealing and using patents and other protected information; Corporate management falsifying documents and altering internal systems to steal funds from both corporations and customers; and Internal corporate fraudsters establishing inappropriate processes to obtain vital information. Each of these events caused the financial statements of the affected corporations to change in multiple ways, providing evidence that fraudulent activities may have occurred. What methods (or processes) should these corporations establish to identify potential cyber-crime concerns?