Almost 60 percent of respondents felt that computer security has not increased as a priority for top management. The 40 percent who saw a shift in priority reported that corporate executives were allocating more money, resources, time, and education to security. Although 81 percent said they had adequate security for their data and personal computer (PC) networks, only 64 percent reported a formal security plan in place. Keeping data accurate was considered to be more important than intentional security break-ins. The next most important issue was intentional crime by employees. Several respondents also mentioned they were concerned about data theft from competitors. Respondents who encountered security breaches dealt directly with the involved person, alerted the police or FBI, or took organizational action such as restricting further access and establishing a corporate security department. Nearly all respondents restricted access to information: 77 percent used audit trails; 81 percent allowed read only access; and 22 percent used encryption. Networked PC's pose a significant security risk, since an estimated 22.5 million PC's are used in U.S. organizations and about 20 percent of these computers are networked. Instead of viewing network security as a computer problem of hardware, software, and communications, companies must see it as a business problem.