A year after your first visit to the credit union the manager calls you once again. His busi- ness is experiencing tremendous growth and needs to either open another branch office on the west side of town or allow their auditors and loan-processing staff to work from home. He asks you to compare the security requirements of opening a new branch office versus implementing a VPN solution (using employees’ home broadband Internet connections) for work-at-home employees. As part of your comparison, identify the costs associated with these security requirements. What factors do those costs depend o

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