Computer Forensics: Pulling the Trigger on Fraud

Prevent potential fraudsters from siphoning corporate funds from your databases by installing "triggers": simple, low-cost, non-intrusive programs that will detect any financial movement -- just like a security camera.

A medium-size wholesaling business had contacted me with concerns that there was something wrong with their accounting data. The sales reports weren't reconciling to their invoice listing reports. Management had assumed that this was being caused by cut-off or timing issues. But a quick review of the electronic data in the accounting system revealed that a user appeared to be deleting the invoice detail from the system. This immediately signaled possible fraudulent activity; if a person was deleting the invoice detail, what was happening to the corresponding cash collection?

Fortunately, we were able to install a "trigger" in the database -- a small program that's activated by any user action -- to collect data like a security camera capturing video footage. We quickly found our fraudster -- a female staff member in one of the client's interstate offices. She was fraudulently deleting invoices and pocketing the money she collected -- almost $75,000 in six months.

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