I also lean toward the paid managers though there are

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place. I also lean toward the paid managers, though there are several well-reviewed free ones. Phishing The purpose of a phishing email is to entice the reader to click on a link or an attachment, opening the door for hackers to steal data or infect systems with malware. The Target breach and many others started with a phishing email. IN BRIEF ■ Ignorance tops the list of cybersecurity risks facing CPAs and their organizations. CPAs must acknowledge and understand the threat. ■ O ther m ajor cybersecurity risks include easily com prom ised passwords, phishing emails, malware, and unpatched vulnerabilities in operating systems and applications. ■ CPAs can help battle cybercriminals w ith a five-step approach th at starts w ith learning about the problem and devoting adequate resources to address it. ■ Organizations should bolster cybersecurity by im plem enting strong data and netw ork security controls, especially w ith updates and patches for all known vulnerabilities. Those controls and security should be tested regularly. To com m e nt on this article o r to suggest an idea fo r a n othe r article, con tact Je ff Drew, senior editor, a t jdrew @ aicpa.org or 9 19-402-4056. 60 ! Journal of Accountancy April 2016
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Phishing emails come in many forms, notifying you of a package shipment delay, potential fraud on your credit card, or a lottery win, just to name a few. While many phishing emails are filled with misspelled words and grammatical errors, others are very well-written and look quite believable. A targeted phishing email is known as spear phishing. This occurs when the email is not com- pletely random but has relevance to the recipient. For example, if you receive a message that looks as if it came from your bank warning of possible problems with your account, you are more likely to heed the request to click on a link than if you receive a random message supposedly from a bank where you do not have an account. The ability to craft spear-phishing attacks to specific targets is why seemingly harmless breaches of email addresses can be dangerous. Organizations use filtering to prevent many phishing emails from reaching employees, but some slip through in even the best systems. And it is quite difficult to get users to slow down and think before opening emails and clicking on links and attachments. My company performs phishing tests for many of our clients, and even when the employees have been trained on the dangers of phishing, the click rate is still surprisingly high. In organizations with no training, the click rate can be alarming. And, remember, all it takes is a single click to potentially infect an entire network. Malware Malware, or malicious software, is installed without the user’s knowledge, typically from an attachment in a phishing email or a visit to an infected website.
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