Potential data loss to external users is a threat that applies to this situation, where the accounting department is hosting an accounts receivable form on a public document service. Anyone with the link can access it. Data loss is an event that results in the destruction, corruption, or unauthorized disclosure of sensitive or confidential data. Data loss can occur due to various reasons, such as human error, hardware failure, malware infection, or cyberattack. In this case, hosting an accounts receivable form on a public document service exposes the data to potential data loss to external users who may access it without authorization or maliciously modify or delete it .