Upon examination of the greatest threats to a computerized accounting system, suggest two (2) preventive measures or remedies that protect the system and/or mitigate any negative impacts to the system. Provide a rationale for your response.

Your employer is concerned that the company's computerized accounting system is vulnerable to attack. After reviewing the system, you're in agreement. Brief answer (approximately one [1] paragraph in length) of how someone might hack into your systems and commit fraud with the accruals. What major damages to the company's financial statements could result from such a fraud?