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ARTICLE · 16 APRIL 2012

The Digital Detective

Crowe Soberman LLP
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They got Al Capone for tax evasion; not for any one of the hundred or so other crimes he allegedly committed. Apparently, it was testimony of his accountant and the discovery of a mysterious "second set of books" that finally put Capone away. The books were well hidden. Fortunately, the accountant knew where to find them.

CanadaAccounting and Audit
Jerrard Gaertner
Jerrard Gaertner
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They got Al Capone for tax evasion; not for any one of the hundred or so other crimes he allegedly committed. Apparently, it was testimony of his accountant and the discovery of a mysterious "second set of books" that finally put Capone away. The books were well hidden. Fortunately, the accountant knew where to find them.

Had it been today, Capone might well have gotten away with it. Nowadays, it is trivial to keep one, two or three sets of books based on the same transactions - one for the tax auditor, one for the police and one for real. All three copies can be saved on a USB key the size of a stick of gum. Moreover, the accounting files can be encrypted so that no one, with the possible exception of the National Security Agency, can read them1.

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