Which of the following represents a potential security risk associated with e-filing?

Data breaches represent a significant security risk associated with e-filing. In the context of electronic filing, sensitive information such as Social Security numbers, financial data, and personal identification can be vulnerable to unauthorized access or theft. When documents are filed electronically, they are transmitted over networks, which can be targeted by cybercriminals seeking to exploit vulnerabilities in data protection systems. Ensuring robust security measures, such as encryption and secure storage protocols, is essential to mitigate these risks.

In contrast, the other options focus on aspects that either improve security or relate to operational challenges. Greater security training helps to reduce risks but does not inherently represent a risk itself. Similarly, increased physical storage needs and formal verification processes pertain to the management of documents rather than vulnerabilities in electronic filing systems. Thus, while those aspects are important considerations, they do not directly correlate with the potential for a security breach like data breaches do.