Insights

Notes on evidence, methodology, and fraud patterns.

Written for forensic accountants, fraud investigators, and the attorneys who rely on their work — from the team building eFraud Investigator.

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"Search a set of bank statements for the word bitcoin and you will usually find nothing."

Fraud Patterns

Crypto Rarely Looks Like Crypto

Blockchain tracing can follow money once it is on-chain. But first someone has to find where it left the banking system — and on a bank statement, that point almost never announces itself.

5 min read · November 2026

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More from Insights

Evidentiary Standards

Is AI-Extracted Financial Data Admissible in Court?

It depends entirely on what the AI was asked to do. Inference is a real problem under Daubert. Constrained transcription is a different question — and a more defensible one.

7 min read · Updated July 2026

Fraud Patterns

One Vendor, Many Names

Counterparty names are the only field in a financial record with nothing checking them. Most fragmentation is innocent, all of it distorts the totals, and the two are indistinguishable at a glance.

6 min read · October 2026

Methodology

Which Transaction Is Wrong?

Statement-level reconciliation tells you an error exists. Verifying each transaction against the balances the bank printed — on every line, or once per day — tells you where it is.

7 min read · October 2026

Methodology

How to Evaluate Forensic Accounting Software When Every Demo Looks Good

Feature lists converge; products don't. What separates them is how they behave when a document doesn't cooperate — plus seven questions worth asking every vendor.

6 min read · August 2026