The accounting or finance department typically has oversight of all monetary assets, including cash flow, budgets, payroll, and financial reporting. This central role makes it particularly vulnerable to internal fraud, embezzlement, and cybercrime. Security measures here often include both physical controls and procedural checks (e.g., audits, access controls, separation of duties).

References from PSP: Organizational Vulnerability – ASIS POA; PSP Study Guide – Internal Threats and Crime Risks