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Computer Forensics

FSS was hired by the Board of Directors of a regional company to assist with an internal investigation amid questions of unexplained declines in cash flows and the lack of timely financial reporting.

SITUATION: FSS was hired by the Board of Directors of a regional company to assist with an internal investigation amid questions of unexplained declines in cash flows and the lack of timely financial reporting.

STRATEGY: As part of the internal investigation, FSS collected and examined forensic images of several computers.

RESULTS: Our examination of the allocated and unallocated areas of the hard drives and the recovery of deleted files identified:

  • A second set of books in a hidden partition.
  • Evidence that confidential company information was saved to an external storage device.
  • Deleted files that contained evidence of embezzlement.
  • Illegal images – law enforcement was immediately notified.