@Latte31 - That was a horrible case that I hope never repeats itself. I wanted to add that my friend’s husband is a fraud examiner and usually if you get your certification you can earn about 20% more in salary.
He usually investigates businesses. He told me that he looks at the financial statements of a business along with the tax returns, records of employees, vendors and other companies that have relationships with the company.
He says that they can even get access to the personal and business cell phones as well as the hard drives from all of the computers for personal and business use.
He also looks at bank statements. He told me that often the person committing this type of crime is a trusted person in the inner circle. Sometimes it might even be a family member, if this is a family business.
I couldn’t believe all of the stuff he was telling me. It sounded like such an exciting career.