I'm glad you mentioned procedures will be needed. Training is the biggest factor that can prevent a hack/system intrusion (in my opinion). I've heard of hackers who have gained access to a billing department through a supervisors calendar/email invite. It's crazy when you understand how many vulnerabilities there are in a company, but when the correct procedures are in place, you can greatly reduce vulnerabilities. Smaller businesses should also utilize sweep accounts and check approval features that some banks offer. Keep your head on a swivel, everybody!