Active threats
Input manipulation
Program alteration
Direct file alteration
Data theft
Sabotage
Misappropriation or theft of computer resources
Passive threats
System faults (power, communications, hardware)
Disasters (water, fire, wind, earthquake)
Source: Bodnar, G. H. and Hopwood, W. S. (1998). Accounting Information Systems (7th ed.). p. 217-225. Englewood Cliffs, NJ: Prentice Hall.
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