A chart, without percentages displayed, shows hacking and fraud with about equal percentages and improper disposal at about the same level. However, the study notes improper disposal of business records was the third largest security threat. For the accounting profession, the last issue stands out given the push states are making on protecting client data. The report notes that malware incidents - hacking, malware itself and fraud - represent less the half the total of the categories that designate negligence, issues such as lost, stolen or missing equipment; accidental disclosure; or improper disposal. The information is from the Microsoft Security Intelligence Report, volume 9, covering January through June 2010.