According to this ariticle in the Wall Street Journal fraud has increased because of the recession, and small businesses, which often lack internal controls, are particularly vulnerable. Experts say employees often are driven to steal cash or forge checks under pressure from family and friends to maintain their lifestyles or because they resent the owners. The Wall Street Journal
Listen to this... 100% of the clients that I work with that experienced embezzelment have said "I never expected that person to steal from me." 100%! Make sure that you have controls in place.