There are a number of ways in which information can be manipulated, e.g. by collecting data incorrectly or in an intentionally false manner, modifying the contents of database fields or business correspondence. In principle, it is not only possible to manipulate digital information, but also documents in paper form, for example. However, perpetrators can only manipulate the information to which they have access. The more access rights a person has to the files and directories of the IT systems and the more ways this person has to access information, the more serious the manipulations they will be able to make. If such manipulations are not detected in time, then the smooth operation of business processes and specialised tasks may be seriously disrupted.

The sensitive information in archived documents usually requires protection. Manipulation of such documents is especially serious because the manipulation can go unnoticed for years, and even when discovered, it may no longer be possible to properly investigate the incident.

Example:

• An employee in accounting became so angry over the promotion of the co-worker with whom she shared an office that she gained access to her co-worker’s computer while she stepped out of the office for a short time. She seriously affected the company’s published annual operating results just by changing some numbers in the monthly balance sheet.

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