method of protecting information, computer programs, and other computer system assets. Hardware security, which is the security of computer assets and capital equipment, refers to computer location, access control, fire protection, and storage procedures. Such measures as badges, electronic identification keys, alarm systems, and physical barriers at entries are used for this purpose. Software security entails the protection of software assets such as application program, the operating system, and the Data Base Management System (DBMS) and stored information. Special user numbers and passwords are typically used to prevent unauthorized access to software and data. In addition to security for hardware and software, good internal control also requires that measures be taken to prevent loss or accidental destruction of data.