Two accountants without the appropriate access rights hacked into Cisco's stock option system, transferred over $6.3 million of Cisco stock to their brokerage accounts, and sold the stock. According to COSO's internal control requirements, which factor of Cisco Co. represented the WEAKNESS point that made such fraud to occur? How could Cisco mitigate such issues in the future? Explain.

this question is related to accounting information systems course and internal controls. kindly focus the answer around internal controls.