Hear more from Wietholter in her book, Data Sleuth.
the statements in his file drawer. Te next time Adam was asked to
prepare financial information for the board, he took the credit card statements into Ivan’s office while he was out and compared the payments listed on the credit card statements to the check register. Te amounts matched. Adam was convinced Ivan was stealing from the organization. Te realization of the theft hit him, and in somewhat disbelief, Adam waited for Ivan to leave on several occasions to investigate other areas of potential theft including cash donations received. Records of the cash received were compared to cash deposited to the bank account. Having found no cash deposits over a period of time and knowing that Ivan was the person responsible for the deposits, Adam believed Ivan was stealing those funds as well. Adam provided me with copies of all the credit card statements and showed me the matching check register entries. Te credit card statements were several pages long and
listed numerous transactions at local casinos within an hour from the organization. I was sent back to my home office with 11 extra-large banker’s boxes full of paper documents including bank statements and green-bar check registers for 10 years. He also provided me with the records of cash donations and carbon copy deposit slips lacking cash or currency deposits. Te attorney advised he was filing a civil lawsuit and was requesting a temporary injunction, so a sample of my findings proving the theft needed to be completed in 10 days and that I would be testifying. Te analysis goals for the 10-day deadline were:
• To determine if Adam’s allegations were supported by available information and evidence, and
• To demonstrate payment of personal credit card charges and lack of cash deposits to the court so that Ivan’s assets would be temporarily frozen.
Starting with the analysis goals in mind, I had to find the most efficient path from start to finish and be ready to testify with exhibits in less than two weeks. Additionally, at 26 years old, any testimony where I might have said, “based on my experience. . .” would not be seen as credible, especially if Ivan had hired a more experienced expert, so I knew my analysis had to be perfect. Out of necessity, I exclusively relied on financial data, specific transactions, and patterns that would substantiate my testimony and reputation – especially with my first case as Workman Forensics. Ivan’s credit card statements listing the gambling transactions and payments could not be subpoenaed and returned within 10 days, so I needed the next best type of evidence – the bank statements of the not-for-profit organization listing the payments on the credit cards. Returning to the data entry skills I learned at the FBI, I began entering banking transactions
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