Accounting Records and Access Controls. This system maintains accounting records
exclusively on magnetic disks. To preserve the integrity of these records, the organization
must implement controls that limit access to the disks. Unauthorized access to magnetic records
carries the same consequences as access to source documents, journals, and ledgers in
a manual environment. Organizations can employ a number of physical and software techniques
to provide adequate access control. However, keep in mind that some techniques are
costly, and management must justify these costs against their expected benefits.