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encryption is not at a layer at which it operates For example, when traf c is encrypted at the application layer, IDS modules can detect attacks at transport and lower layers, for example, ping-of-death, TCP SYN ood, smurf, or bubonic [79] If encryption is used at all layers, which is sometimes the case in battle eld networks, then schemes have to be designed to distribute the keys securely to the IDS active nodes so that the IDS can decrypt the traf c and analyze it for detecting attacks The NIDS approach in a wireless ad hoc network has another limitation It may be possible to devise attacks based on packet fragments and multiple routes that send fragments of the attacks through different paths NIDS sensors do not get the chance to observe all the fragments of the attack and therefore may not be able to detect the attack Such attacks are more effective in a wireless ad hoc network since nodes move often and routes change frequently This makes it more likely that a single NIDS entity may not observe all relevant traf c for detecting the attack It is clear from the earlier discussion that both the HIDS and the NIDS approaches have their own advantages and disadvantages Therefore, both approaches are often used together in complementary roles In a typical enterprise environment today, the activity that could be monitored by an IDS is incredibly large and it is often impractical to monitor all of it Enterprises usually select the key points in the enterprise to monitor depending on what is important to protect and where potential attacks may be originating from Hence, it is typical for enterprises to monitor activities on critical servers and applications through HIDS It is also typical for enterprises to position NIDSs right behind rewalls protecting the enterprise from external traf c since most attacks are expected to originate outside the enterprise and enter through the rewall A few well-placed NIDSs in an enterprise network can monitor most of the traf c in the network and detect malicious activities This architectural approach is shown in Figure 51 In the remainder of this chapter we will focus mostly on NIDS because they are impacted more by the unique features of wireless ad hoc networks 5112 Data Analysis Components Once the data is collected by IDS sensors, it has to be analyzed so that malicious activity can be detected IDSs typically incorporate analysis engines that automatically analyze the data collected by the various sensors to detect.



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dle third is intended for a household of two wage earners and the bottom third is a wage table to be used by households of two wage earners If for some reason the payroll staff has not received a W-4 form from a new employee as of the date when payroll must be calculated, then the IRS requires one to assume the person to be single, with no withholding allowances This is the most conservative way to calculate someone s income taxes and will result in the largest possible amount of taxes withheld A little-known rule is that the IRS requires an employer to send to it any W-4 forms for employees who may be taking an excessive number of allowances or who are claiming exemption from withholdings This is the case when an existing employee claims more than ten withholdings, or claims full exemption from withholding despite earning more than $200 per week The W-4 form should only be sent to the IRS if the employees submitting the forms are still in employment at the end of the quarter The forms should be sent to the same IRS office where the corporate form 941 is filed, along with a cover letter that identifies the business and notes its Employer Identification Number Employees will probably not know about this refiling requirement, so the payroll department should assist them with periodic reminders This can be difficult, since W-4 forms are usually buried in an employee s payroll file and are not reviewed regularly One approach is to create a tickler file containing copies of just those W-4 forms that must be replaced regularly and make a notation on the departmental activities calendar to review the tickler file on specific dates Another alternative is to set up a meeting date in an electronic planner (such as Microsoft Outlook) that will issue a warning on the user s computer to review this issue on specific dates The meeting date warning can even be sent automatically to those people who are required to complete new W-4 forms, though they must have ready access to a computer in order to receive this warning.





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An employer is required by law to deduct income taxes from employee pay If it uses a payroll supplier, then the calculation of the appropriate income tax amounts is completely invisible to it, since the supplier handles this task If it calculates income taxes through a software package, then the software supplier will issue new tax tables each year to accompany the software Once again, there is little need for an employer to know how the tax tables function However, if a business calculates its payroll internally and manually, then it needs the wage bracket tax tables published by the IRS They are contained within Publications 15 and 15-A, which can be downloaded from the IRS website at wwwirsgov These tables are published for a variety of scenarios, such as for single or married employees, a variety of payroll periods, and for withholding allowances numbering from zero to ten An example is shown in Exhibit 82, which is taken from page 35 of the 2003 Publication 15-A It lists the amount of income, Social Security, and Medicare taxes to be withheld for a single person The exhibit is incomplete, only showing taxes due for wages in a small range and for zero through five withholding allowances

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