One morning, the computers at Atobra Leasing Company began acting sluggish. Computer operators were relieved when a software troubleshooter from IBM called several hours later. They were more than happy to let him help correct the problems they were having. The troubleshooter asked for a phone number for the computers as well as a log-on number and passwords.

The next morning, the computers were worse. A call to IBM confirmed Atobras suspicion. Someone had impersonated an IBM repairman to gain unauthorized access to the system and destroy the database. Atobra was also concerned that the intruder had devised a program that would let him get back into the system even after all the passwords were changed.

a. What controls should Atobra Company employ to avoid these types of incidents in the future?

b. Discuss the techniques the imposter might have employed to breach Atobras internal security

c. Discuss some of the problems associated with general ledger systems (GLS) that do not have data coding schemes.