The Legal Intelligencer published an article by Senior Manager Kevin Baker about using audit trails to detect insider threats.
By Kevin Baker, Senior Manager, Advisory Services
“Small and medium-sized businesses are particularly susceptible to insider threats because their smaller size can preclude proper separation of duties, effective internal controls, and other security features that larger organizations routinely implement. One efficient way to detect insider threats involving embezzlement schemes is to review accounting system audit trails. These often-overlooked sources of information are built into most accounting systems and can be invaluable in identifying fraud.”