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After Your Nonprofit Audit: How to Handle the Client Representation Letter

Over the past month we have looked at various aspects of a nonprofit audit. Being prepared with software systems, independent audits and checklists to keep information organized are at the top of the list to not only survive but thrive during the audit experience. But after the audit has been completed, you are not quite out of the woods. There are a few follow up tasks that if left undone can create added stress for the nonprofit accounting team.

The management letter is a review of the operations or procedures that the auditors identified as deficient. Since most auditors work with a variety of nonprofits, they have a good working knowledge of best practices for organizations and can give wise advice on bringing deficient areas up-to-par. Their suggestions can help streamline your organization, which will make it run more efficiently. Sometimes the staff in charge of the audit might ask to review a draft of the letter before it is sent to the board to verify the information because deficiencies in the accounting of a nonprofit organization, will cause anxieties in the board of directors.

What Can We Do to Correct Deficiencies?

If the auditors have spotted any deficiencies, it is best to start correcting them immediately. Eliminating deficiencies will only make your nonprofit stronger, it will also demonstrate the integrity of your organization. After the auditors have shared any concerns or red flags that were signaled by the audit, it is important to sit down with the management of your nonprofit to discuss not only the needed changes for the organization, but also the overall satisfaction with the auditors.

Is Your Organization Satisfied with the Auditor’s Work?

It is very important for your organization to be satisfied with the scope, nature, and timing of the work of the auditors. Did you feel that the auditors had the skills and knowledge to efficiently conduct the audit? Did the auditors work with the staff with minimal disruptions to the workflow of the office? Did the auditors work diligently on the review? (Read more auditor satisfaction questions available at the National Council of Nonprofits website).

Beck & Company has been in the business of helping nonprofits succeed with a broad base of managerial accounting and systems experience for over 25 years. Our understanding of business practices and technology will help you solve nonprofit accounting organizational challenges. We have a commitment to the highest standards of integrity and quality. Call us today at 703-834-0776 for a consultation to streamline your accounting methods. We can help you start preparing for your next audit to ensure an even smoother process the next time. Sign up today for one of Beck & Company’s upcoming convenient, informative webinars that will help you focus and solve many of your accounting growth challenges.

Nonprofit Audit Checklist

“Start by doing what’s necessary; then do what’s possible; and suddenly you are doing the impossible.” -Francis of Assisi

As preparation for the audit continues, it is essential to keep a checklist. A comprehensive checklist that will keep your organization on track is available at the National Council of Nonprofits website.

An audit centers on the documentation of your organization’s accounting methods and practices. You will want to have all the required financial documentation from the fiscal year organized and ready for the review of the auditors. This will save time for the auditors and stress for your organization.

Tip #1

Place all your documentation in a single folder to allow easy access to the auditors. Think ahead of what documentation they will want to review and have it ready. Not only will this make the auditor’s job easier, it will also allow you to keep track of what the auditors are reviewing.

Tip #2

Ask the auditors what format would make the documentation most easily accessible for them.

Tip #3

Have a pre-audit meeting with the auditors and all the nonprofit staff relevant to the audit. Set a timeline for the audit with the auditors and staff. Ask the auditors at this meeting for their document expectations, so you will know what information to have ready for them.

Tip #4

Don’t schedule any other staff events during audit time. If possible, assign specific people to oversee the information for the audit, as well as staff to be “on call” for the auditors, in case of questions. The organization needs to realize the audit process is a priority. It’s not good time for personal leaves or vacations.

Tip #5

Have a place set up for the auditors to work comfortably. If an auditor is extremely familiar with an organization, the audit might be able to be conducted via the Internet. However, the auditor is most likely going to want to do the work onsite. Sometimes more than one auditor will work on the audit. It is important to create a private, comfortable area to work through the documentation.

Tip #6

The auditors will probably have questions for the staff to familiarize themselves with your organization and its activities. All staff should be instructed to cooperate and answer the questions as honestly as possible. (These tips and more found at the National Council of Nonprofits website).

For solid expertise from a company with over 25 years of nonprofit accounting and audit experience, call Beck & Company at 703-834-0776. Our commitment to excellence is demonstrated in our team’s understanding of your business and personal financial objectives and then delivering innovative solutions to achieve them. Let us help make your audit process go smoothly.

Does My Nonprofit Organization Need an Independent Audit?

Accounting practices of all businesses and nonprofits are of extreme importance, but nonprofits follow strict federal and state regulations due to the amount of funds received and the source of those funds. One way to carefully monitor the accounting practices of nonprofits is with independent audits. However, not every nonprofit organization is required to have an independent audit. The first step in preparation of an audit is to determine if your organization requires one.

Does Your Nonprofit Have the Time to Stay Abreast of Changing Regulations?

The simplest and wisest way to start the nonprofit independent audit process is to find a reputable, solid accounting firm that will guide you through the process. Accounting firms, such as Beck & Company Certified Public Accountants and Professional Advisors, are not only up-to-date with all the government changes in nonprofit accounting requirements, but also know how to find creative solutions for the challenges nonprofits face because of governmental requirements. Some of the regulations, especially with nonprofits that accept federal funding, are complicated and can take your valuable time to understand.

Most of the time, federal and state regulations drive the need for nonprofit audits. However, there are other reasons for obtaining an independent audit. If your organization is required by federal and state laws to get an audit, it will be because of the amount of funds your organization has received in any single fiscal year. It is important to know and follow nonprofit federal and state laws carefully because a lapse in following the laws could result in compliance issues and a loss of funding.

Do You Want to Create Confidence in Donors?

Many times a nonprofit will want to have an audit so that the integrity and transparency of the organization can be seen by the donors. An independent audit that reflects the integrity of an organization creates a solid confidence in donors, especially in a culture that is accustomed to examples of integrity deficiencies.

How Can I Work Through the Legal Requirements?

One of the mistakes that a nonprofit organization can make is to try to wade through the legal requirements of an audit without the specialized expertise of a solid accounting firm. Employing a knowledgeable CPA firm to consult on accounting methods and audit practices is a very wise move. Beck & Company CPAs deliver specialized expertise, creative thinking, and unsurpassed service to ensure that our clients’ financial endeavors flourish. At Beck & Company CPAs, we understand your audit, tax, accounting, and consulting needs and want to work to help make your nonprofit organization efficient.

We are locally owned and operated; providing services in Washington D.C., Maryland, and Northern Virginia. Call us today at 703-834-0776 for more information on how we can help streamline your accounting methods to make your audits go more smoothly.

Eliminate Nonprofit Audit Stress with Stress-Free Accounting Software

“The best preparation for tomorrow is doing your best today.” -H. Jackson Brown, Jr.

Spring has sprung. The grass is green and it’s time for an audit. No, that isn’t really how the saying goes but it might be time to plan for your audit. Sometimes the audit process can be somewhat lengthy, but wise planning on the front side of it can make life much easier as you work through it. The best time to start planning is today.

One of the first things to do to plan for an audit is to consider the efficiency of your software. Trying to pull data from several different systems to formulate into a report can not only cost your nonprofit efficiency but it will most likely result in inaccuracies. Compliance issues are the end result of inaccuracies. It is very difficult for an auditor to stay on track with the necessary financial reports when trying to follow trails of data inaccuracies. Be proactive and verify that your software is up-to-date with a solid coverage of all your accounting needs. This is an essential step which can eliminate a lot of audit stress and also many hours of unnecessary labor.

Important software questions to ask:

Do I have the necessary flexibility in the chart of accounts in my current system?
Do I have the ability to track and report on spending and revenues with efficiency in current accounting systems?
Is my requisition process easy to review and understand?
Am I able to allocate revenues and expenses to the correct funds?
Is my financial data well-maintained to allow for easy preparation of reports, internal, and external audits?
Do financial data and reports consistently show accountability and transparency?

Upcoming Webinar on April 27, 2016

If you answered no to any of the above questions, you will want to seek experienced advisors to help you make the best decision in what will make your business run more smoothly. Register today for a no cost webinar, “Nonprofit Accounting Experts Sharing Best Practices for Selecting Accounting Software,” April 27 at 2 pm EST. Click here to register.

Beck & Company CPAs has over 25 years of experience in helping small to mid-size nonprofits and businesses creatively solve accounting issues. Let us put our high-quality, professional expertise to work for you. Call us today at 703-834-0776 for a consultation to see how we can put our professional expertise to work for you.

Nonprofit Accounting Best Practices: Automating your Processes

We have come to our final blog in this series on nonprofit accounting best practices. Thus far, we have reviewed some key areas that we hope you’ll put into your plans as you prepare for future growth. This week’s focus is nothing short of critical to the flow and infrastructure health of your organization, automating your processes.

As nonprofits, we focus on expanding programs and services, reducing costs, increasing return on mission, and strengthening donor loyalty – all of which is good stewardship. That’s really what automation of processes is all about: doing more and creating greater impact with less.

We started this series talking about outcome measures. It’s pretty clear from funder prioritization and requirements that monitoring, measuring, and sharing key metrics are critical. But this requires efficiency and automation of processes. If you want to ensure high program efficiency metrics, you have to create the productivity savings, via automation, to reduce the proportional costs of overhead to program investment.

Here’s a specific example – let’s say you want to improve internal controls and reduce the inefficiencies of your manual purchasing system. By utilizing automated workflows in a best in class fund accounting solution, you will save time, paper, and frustration. Automated purchasing workflows will give you notification (on any device) that you have a pending electronic purchasing requisition or PO for approval. As you approve vendor payments, you can drill right into the original document to see the invoice. Payments are point and click. Reporting and visibility are instant.

Another example might be your audit. Is it taking too long and costing too much? In an automated environment, you can create a dashboard for your auditors that give them view only access to key reports and documents – right from their office. They can drill right into the source documents and you save travel, delays, and costs.

When you begin identifying your goals, priorities, and strategies, select some best practices to implement in your organization. It’s extremely helpful to define, track and measure results so that you can identify your savings and efficiency gains. Get familiar with the technology tools available to help you increase stewardship while decreasing costs.

Questions or comments regarding automating your processes? Please reach out to us. You can also follow us on Twitter (@BeckCPAs).

At Beck & Company we specialize in not-for-profit accounting and auditing. We understand the unique challenge of balancing the needs of your various stakeholders – contributors, members and your board, too. We have experience serving not-for-profit organizations such as unions, homeowner’s associations, religious organizations, charities, and social service organizations. If you have any questions regarding the filing of your form 990 we are here to help. Contact us today for more information.

Nonprofit Accounting Best Practices: Scaling for Growth and Impact

For several years now, we have seen the demands for nonprofit services increase rapidly, oftentimes exceeding capacity. Nonprofit organizations are focused on meeting the needs of their constituency while increasing impact. Some of the challenges get raised when organizations are planning to effectively scale for growth and impact. With the ever changing and growing needs, how are nonprofits adapting?

We’re seeing more mergers between nonprofits as well as new partnerships and collaborations. Some of these partnerships are with social enterprise organizations, some with other nonprofits, and others with community entities. With increased competition for funding and donors, nonprofits are learning to partner, narrow the focus of their mission, and adopt critical tools to ensure mission success and growth.

While growing to broaden the scope of your mission is a very good thing, it also brings new challenges. You have multiple funding streams, demand for deeper visibility, more grantor requirements, and increased compliance and reporting requirements. You may add new locations, programs or initiatives. It’s vital to plan for your growth and your expansion beyond the startup mode. Most nonprofit organizations start out utilizing small business tools to manage the organization. Once growth and expansion starts to kicks in, nonprofit orgs begin to experience the pains and limitations of ‘startup’ tools and resources.

In our last two posts, we shared information with you related to outcome measures and funding diversity. These two areas are critical as you plan and prepare for growth. Once you start tracking and measuring outcomes and increasing the diversity of your funding – you will quickly see the need for a best in class financial management solution – that will allow you to leverage modern technology to strengthen your visibility, transparency, automation, efficiency – and of course – your stewardship.

As your organization starts to thrive and grow, don’t think it will just happen on its own. Plan and build your strategy to accommodate the growth in a sustainable way. Nonprofits need the leverage and benefits that modern, best in class fund accounting affords. Whether through automation and visibility, or transparency and reporting – make sure that you equip your nonprofit with the tools that will allow it to thrive, grow, and maximize impact.

Questions or comments regarding scaling for impact and growth? Please reach out to us. You can also follow us on Twitter (@BeckCPAs). Check back next week for the final post in our series, where we will focus on automating your processes.

Nonprofit Accounting Best Practices: Fund Diversification

We are continuing on in our Nonprofit Accounting Best Practices series. As you prepare for the future, sustainable funding is a critical part of your plan. Some organizations get comfortable to the more traditional types of funding such as philanthropy which has proven to not be a sustainable method. Most growing nonprofit organizations need a true funding strategy that is wide in scope including sustainable forms of funding.

Whatever your current process is, you will probably be planning for expanded services. Most nonprofit organizations see an increase in the demand for services while facing increased competition for funding. In this environment, you need the support, credibility, and visibility with the community, funders, and constituents. Strong nonprofit accounting and financial management is key and includes performance and outcome reporting. You also need more to bring stability and sustainability – while allowing you to scale for growth. By diversifying your funding streams, you strengthen sustainability while expanding your influence and impact by partnering with new and diverse resources that you may not have considered previously. We are going to start with some basic information to help you get started and navigate the world of social finance. As with most things, balance is key to successfully diversifying your funding.

Social Finance is an approach to mobilizing private capital that delivers a social dividend and an economic return to achieve social and environmental goals. It creates opportunities for investors to finance projects that benefit society and for community organizations to access new sources of funds. Social finance is fairly broad in its definition, but we will give you a thumbnail of a few of the most interesting ‘instruments’ included in the social finance realm.

Impact Investments are investments made into companies, organizations, and funds – with the intention to generate measurable social and environmental impact alongside a financial return. Impact investments are made with an expected return of capital as well as a return on capital, and most importantly, a commitment to measure and report the social and environmental performance and progress of the underlying investments. Global Impact Investing Network says it well: “Impact investing has the potential to unlock significant sums of private investment capital to complement public resources and philanthropy in addressing pressing global challenges.”

Program Related Investments (PRI) are defined as investments made by foundations to support charitable activities that involve the potential return of capital within an established time frame. PRIs include financing methods commonly associated with banks or other private investors, such as loans, loan guarantees, linked deposits, and even equity investments in charitable organizations, or in commercial ventures for charitable purposes. For the recipient, the primary benefit of PRIs is access to capital at lower rates than may otherwise be available. For the funder, the principal benefit is that the repayment or return of equity can be recycled for another charitable purpose. PRIs are valued as a means of leveraging philanthropic dollars.

Social Enterprise’s standard definition is applying commercial strategies to maximize improvements in human and environmental well-being, rather than maximizing profits for external shareholders. Nonprofits are starting to leverage this strategy as they seek to create earned income to increase their sustainability and funding strength. NESC has published a great report on Social Enterprise’s Expanding Position in the Nonprofit Landscape. Social Enterprise activities offer nonprofit organizations the opportunity to generate earned income which in turn will provide consistent cash flow to further the mission of the organization. Social Enterprise activities can enhance the brand/reputation of the organization. A direct benefit of Social Enterprise activities for nonprofit organizations, can be the enhancement of management.

The world of social finance and funding is expanding at a fast pace. New funding resources are being developed often to help nonprofits ensure mission success. In the beginning stages of your funding and growth planning, be sure to seek out the best fit in the multitude of new funding opportunities, and incorporate it into your fiscal plan and performance goals. We also encourage you to remember to track and report your funding diversity as your donors and constituents need to be aware of this information.

Do you have questions? Please reach out to us. You can also follow us on Twitter (@BeckCPAs). Check back next week for the next post in our series, where we will focus on scaling for growth and impact.

Nonprofit Accounting Best Practices: Outcome Measures

We are launching a multi-blog series, Nonprofit Accounting Best Practices, that hones in on trends and best practices for strengthening the condition and sustainability of your nonprofit organization. To help simplify and focus your planning, we plan to cover the best practices for everything from outcome measures to competition for funding. We are starting with what we think is one of the most pressing topics, outcome measures. Be sure to check back the following weeks as we cover funding flexibility, scalability, and automation.

Measuring and reporting outcomes is a huge topic in the nonprofit sector. Donors and constituents are more engaged than ever, and they have higher expectations, increased awareness, and greater visibility. Add to that the significant number of for-profit professionals moving into the nonprofit world, bringing their best practices with them. So we find ourselves in a dynamic environment where we are expected to change, measure, adapt, and change again.

Let’s start by defining outcome measures. These metrics are powerful, essential tools for demonstrating accountability and transparency for an organization. Outcome measures provide a real time assessment of what the organization defines as success or expected performance. This insight and visibility allows proactive management that can help ensure program performance and mission success.

Outcome metrics come in a variety of forms. They may be activity-based programs that involve the amount of meals served, number of immunizations given, or the level of targeted reading level improvement. Outcome metrics can also be capacity based and measure overall progress or performance across an organization. This could be mapped through fundraising, memberships, volunteers, and event participation. The metrics can also be based on a mission’s long term success or expected lifetime impact.

Why are outcome measures so important?

Nonprofit organizations are experiencing more competition for funding than ever before. Donors and grantors have higher expectations. Often, gifts and grants come with stipulations for performance because the givers want to ensure that their dollars are getting the greatest possible return on investment. Government funding, as well, has strengthened compliance reporting and performance expectations. Implementing strategic outcome measures not only helps you meet compliance requirements, but also strengthens your reputation while assuring current and prospective donors that your organization is efficient, proactive, a good steward, and of course – able to do what you say you can do.

Your constituents, donors, volunteers, employees and community need to see success to support and sustain the vision and mission of your organization. Charity evaluators have embraced outcome reporting and will be rating nonprofits based not only on financial reporting and analysis, but also on their tracking and reporting of outcomes. This dramatically raises the standard for all nonprofit organizations. Outcome metrics are an enormous part of improving overall visibility and performance.

The key is not to get too overwhelmed with the details and start with the basics based on your vision and mission. Utilize external resources to get started quickly and easily. Consistent progress is what wins the day. Balance your approach with both program outcomes and financial/operational performance. While measuring and reporting outcomes may require extra effort now, the interest and engagement that this expectation brings is a great thing in the long term for the nonprofit community – as it will bring significant benefits to organizations, donors, constituents, and communities.

A little unsure of where and how to get started? There are many resources available; some of our recommendations are:

We also encourage you to attend an upcoming webinar, “Outcome Measures: Metrics that Matter for Nonprofits” to learn what is driving forward-thinking nonprofits to place a strong emphasis on outcome measures in 2016—and why they are using the Intacct cloud-based financial management solution to make it happen.

Have additional questions or comments regarding outcome metrics for nonprofits? Please reach out to us. You can also follow us on Twitter (@BeckCPAs). Check back next week for the next post in our series, where we will focus on funding diversity.

Identifying and Deterring Fraud part 2

Last week we began a two-part series on fraud. We looked at the profile of a fraud perpetrator and how every business is susceptible to these malicious behaviors. Today we will dig a little deeper into fraudulent activities with a look at computer attacks and social engineering, as well as some ways you can keep your computers virus-free.

Computer Attacks

Every computer connected to the internet, which is basically every computer, is at risk of computer attacks. Hackers, foreign governments, terrorist groups, disaffected employees, industrial spies, and competitors are attacking computers in search of data or seeking to harm the system. This means that preventing computer attacks is a full time job. Attacks can take on a number of different forms. Let’s take a look at a few of them.

Hacking involves the use of a computer to gain unauthorized access to data in a system. Generally hackers will break into systems through known flaws or weaknesses within an application or program. Some hackers are looking to steal data such as trade secrets, customer lists, credit card numbers, etc. Others are motivated by the challenge of breaking into a system. Either way a breach of this type can be destructive and set your organization back for hours, days, or even months.

Denial of Service In computing, (DoS) attack is an attempt to make a machine or network resource unavailable to its intended users, such as to temporarily or indefinitely interrupt or suspend services of a host connected to the Internet.

Zero- day attack, vulnerability refers to a hole in software that is unknown to the vendor. This security hole is then exploited by hackers before the vendor becomes aware and hurries to fix it—this exploit is called a zero day attack.

Cross-site scripting (XSS) is a type of computer security vulnerability typically found in web applications. XSS enables attackers to inject client-side script into web pages viewed by other users. A cross-site scripting vulnerability may be used by attackers to bypass access controls such as the same-origin policy.

Buffer overflow, or bufferoverrun, is an anomaly where a program, while writing data to a buffer, overruns the buffer’s boundary and overwrites adjacent memory locations. This is a special case of the violation of memory safety

SQL injection is a code injection technique, used to attack data-driven applications, in which malicious SQL statements are inserted into an entry field for execution (e.g. to dump the database contents to the attacker).

Man-in-the-middle attack (often abbreviated to MITM, MitM, MIM or MiM attack or MITMA) is an attack where the attacker secretly relays and possibly alters the communication between two parties who believe they are directly communicating with each other.

Dictionary attack is a technique for defeating a cipher or authentication mechanism by trying to determine its decryption key or passphrase by trying hundreds or sometimes millions of likely possibilities, such as words in a dictionary.

Another vulnerability to companies is called Social Engineering. Social engineering is a non-technical method of intrusion hackers use that relies heavily on human interaction and often involves tricking people into breaking normal security procedures. It is one of the greatest threats that organizations today encounter.

In order to avoid or minimize social engineering, consider establishing the following policies and procedures.

Be aware of people entering a restricted building. If your organization has key card access restrictions, be sure that others are not gaining access by following you in.
Avoid logging in for someone else on any computer. This is particularly important if you have administrator rights.
Do not give away sensitive information via phone or e-mail.
Do not share passwords or user IDs
Be aware! Exercise caution if anyone you do not know is attempting to gain information or access through you.

As you can see there are a many different ways in which a computer system is vulnerable to attack and therefore businesses are at risk for fraud. Educating yourselves on the potential risks is one of the best ways to reduce your risk. Implementing trainings, a company culture of integrity, and effective internal controls will also help your company to avoid becoming a victim.

Identifying and Deterring Fraud part 1

What is Fraud?

Any time a person seeks to gain an unfair advantage over another person it is considered fraud. Usually fraud is committed with an intent on gaining a financial benefit and results in harm to the rights or interests of another person or business. Fraud is rampant among businesses today. There is a staggering amount of fraudulent activity each year ranging from the loss of small sums of money on a local level all the way to multimillion-dollar fraud. It is estimated by The Association of Certified Fraud Examiners (ACFE) that organizations are losing 5% of their annual revenues to fraud, with more than 22% of frauds resulting in losses of at least $1 million. They also reported that more than 70% of fraud is committed by employees in the accounting, operations, sales, executive, customer services, and purchases & finance departments. In general, smaller businesses are at a high risk for fraud due to having fewer internal controls to protect themselves.

The good news is there are ways to help reduce your risk for fraud. Prevention measures that range from hotlines for anonymously reporting suspicious activity to regular trainings on what constitutes fraud and how it affects everyone within the organization.

What does a fraud perpetrator look like?

In short, they look like you and me. Most white collar criminals are talented, highly educated, stable, individuals. However, there are some red flags to look for to detect fraudulent activity. Some common behavioral red flags include:

Living a lifestyle beyond their means
Financial hardship
Scarcity mentality (unwilling to share knowledge or data)
Family problems
Addiction
Reluctance to take vacation/time off

Computer Fraud

Another risk for companies is computer fraud. Using a computer to commit fraud can be much more difficult to detect than other crimes. Additionally perpetrators are able to get away with stealing more money in less times with less effort. Computer fraud can be more challenging to detect than other types of fraud. Unfortunately, computer systems are vulnerable to crimes that can go undetected until it’s too late. There are many reasons why computer systems are so vulnerable to fraud. The sheer volume of data that is stored on a company system make it difficult to establish perfect controls and protections. Additionally, many people need to access information in order to service customers and perform the functions of their jobs. However, it is still necessary to protect against computer fraud as best as you can. In fact, it is estimated that at least one incident of computer fraud has effected every U.S. business.

Computer Fraud Prevention

Creating a climate that will reduce your risk for fraud is the best thing your organization can do in order to protect yourself and your employees. Making fraud more difficult to commit, improving methods of detection, education, and policy are all necessary steps to take. Consider the following in order to make fraud less likely to occur:

Establish a company culture that emphasizes integrity and high ethical values.
Ensure that internal controls have been established that act as a deterrent to any potential fraud.
Create accountability by assigning authority and responsibility to specific departments and individuals.
Develop security policies and communicate them to your employees.
Create a company code of conduct,
Establish effective supervision with checks and balances.
Offer training on ethics and integrity
Establish a strong system of internal controls
Implement segregation of duties
Establish physical and remote access restrictions

In the unfortunate event that fraud has occurred in your company you will want to maintain the following in order to reduce potential losses.

Obtain adequate insurance
Establish a fraud contingency plan
Maintain backups of all program and data files
Monitor your systems activity with software

Next week we will look at Computer attacks and social engineering as well as ways to keep computers virus-free.