In July, 2006, a member of the audit team auditing Belhaven Universitys annual report was carrying his laptop while walking to his car parked in the street. He was mugged and his wallet and laptop was stolen. The laptop contained audit documentation with sensitive personal information about employees, including their social security numbers. According to Belhavens president, Roger Parrott, the stolen computer had several sophisticated levels of security and it was unlikely that the thief would be able to extract any information. (1) Do you think that the auditors violated GAAS by allowing the information to be stolen? Why or why not? (2) Since a laptop might get stolen (or simply crash), what steps do you think an auditor should take to prevent losing the information in it?