Embezzlement in a Weak Economy

John Merchant, CPA, CFE

It has long been accepted that there are three factors that must exist for an embezzlement to occur – motivation, opportunity and rationalization.  Employees have motivation to steal when they have a financial need that cannot be met by their current income plus savings.  Once employees are motivated to steal, they must, of course, have the opportunity to accomplish the task.  Finally, most employees have some sense of right and wrong and must rationalize within themselves […]

Can You Hear Me Now? Searching Cell Phones for Forensic Evidence

Alex Helfand, ENCE, Computer Forensic Specialist

Digital forensics investigations are not limited to computers and removable media.  Mobile phone forensics is an important part of the digital forensics landscape; mobile phone usage is quickly growing and these devices are increasingly being used in a variety of crimes.

What evidence can be found on a mobile device?

Not only can mobile phones create logs of all calls and texts, but now smartphones are increasingly storing both personal and work emails for users.   Furthermore, […]

Digital Forensics and eDiscovery Trends: Keeping Up with the eTimes

Alex Helfand, ENCE, Computer Forensic Specialist

The digital forensics field is evolving rapidly to keep pace with the technology used to commit fraud.  While eDiscovery often unmasks key evidence, criminals are still thwarting digital forensic specialists.  The following technological trends are shaping digital forensics and forcing specialists to create new investigative technologies in order to effectively investigate fraud.

Unmasking Anonymity
One of the biggest trends in digital forensics is developing technology to unmask anonymity.  In countless fraud, espionage, and civil cases there […]

Top Ten Fraud Prevention Tips for Small Businesses, Tip #7: Breaking the Fraud Triangle

Michael D. Rockefeller, CPA

As a small business owner or senior executive, it is your responsibility to promote integrity and ethical values to your employees and implement the proper controls and procedures to prevent fraud.  In this series, we are highlighting ten basic fraud prevention steps you can take to keep your organization safe.

Two weeks ago we profiled the typical fraudster – a middle-aged white male who has likely not been previously convicted of fraud.  What motivates these individuals to […]