Identify which values are ignored in the below case study: Sam started his own consulting business three years ago. He has several people working for him and many clients. They provide consultation for setting up corporate intranets, designing database management systems, and advising about security. Currently, Sam is designing a database management system for the personnel office of a medium-sized company. He has engaged the client in the design process, notifying the CEO, the director of computing, and the personnel director about the system's progress. He needs to decide the kind and degree of security to build into the system. Sam offered different options to the client. Because the system will cost more than planned, the client has decided to opt for a less secure system. He believes the information they will be storing is susceptible. It will include performance evaluations, medical records for filing insurance claims, salaries, and so forth. With weak security, employees working on client machines may be able to figure out ways to access this data, not to mention the possibility of online access from hackers. Sam feels strongly that the system should be much more secure. He has tried to explain the risks, but the CEO, director of computing and director of personnel, agree that less security will do. What should he do? Should He refuse to build the system as they request?