The following is a list of six control plans from this chapter.

Control Plans

A. Firewall

B. Access control software

C. Personnel termination control plans

D. Personnel selection and hiring control plans

E. Rotation of duties and forced vacations

F. Continuous data protection

The following is a list of five situations that have control implications.

Control Situations

1. During a severe ice storm, an employee at Limor Company was keying data at one of the computers in the order entry department. After about an hour of data entry, ice buildup on power lines caused a company- wide power failure. When power was restored, the employee had to rekey all the data from scratch.

2. Therese is employed in the personnel department at Columbia Company. From the computer in her office, Therese was able to access the order entry system at Columbia and entered some orders for goods to be shipped to her cousin.

3. A hacker accessed the Web site at Vandalia, Inc. and changed some of the graphics. Confused by these changes, some customers took their business elsewhere.

4. Mary Doolittle, the company cashier, was known throughout the company as a workaholic. After three years on the job, Mary suddenly suffered heart problems and was incapacitated for several weeks. While she was ill, the treasurer temporarily assumed the cashier’s duties and discovered that Mary had misappropriated several thousand dollars since she was hired.

5. The résumé of an applicant for the job of controller at Rina’s Bakery showed that the candidate had graduated, some 10 years earlier, magna cum laude from Overton State University (OSU) with a major in accounting. OSU’s accounting program was well respected, and Rina’s Bakery had hired several OSU graduates over the years. In his second month on the job, the new controller became tongue- tied when the CFO asked him a technical question about earnings per share report-ing. When later it was discovered that the controller’s degree from OSU was in mechanical engineering, he was dismissed.

Match the five situations with a control plan that would best prevent the system failure from occurring. Because there are six control plans, you should have one letter left over.