To test new changes in a program, State Bank instructed and approved that the system development team (headed by Tom) use false names, addresses, and social security numbers to create a data base representing ten percent of the Bank's customer accounts. To verify that the accounts were set up properly, State Bank would make deposits of approximately fifty cents into the account. Executives forgot to issue instructions to reverse these deposits. Fully aware of the situation, Tom the programmer, kept the funds in the accounts and transferred these small amounts into an account that he controlled. Due to the small individual amounts, these activities escaped normal controls. Which computer fraud technique most likely describes the above situation