When Financial Irregularities Surface
When an organization detects financial irregularities, immediate action is critical. Whether it’s unexplained variances, missing funds, or unusual accounting entries, these warning signs often point to embezzlement, defalcation, or broader fraud schemes. Left unchecked, such misconduct can escalate into catastrophic losses and reputational damage.
RSA Risk Management & Investigations, PLLC provides specialized fraud examinations and investigations designed to uncover the scope, method, and impact of financial misconduct. Many of our cases begin by referral—when a business, nonprofit, or government agency suspects wrongdoing and seeks a qualified forensic accountant to evaluate the evidence.
With RSA, you don’t just get accountants—you get investigators. RSA stands for Retired Special Agents. Our team includes former IRS-CI, FBI, and Secret Service professionals who bring decades of federal-level investigative experience to each engagement.
Why a Forensic Accountant is Essential
Traditional audits are not designed to detect fraud. An embezzler can exploit this gap, manipulating books and records for years without detection. By contrast, a forensic accounting examination is designed specifically to identify, qualify, and quantify fraud schemes.
RSA examines books and records across all program areas of the organization to:
Reconstruct transactions and identify irregularities
Trace funds through accounts, subsidiaries, and third parties
Document the financial impact of suspected misconduct
Build a defensible record for legal, regulatory, or prosecutorial action
The RSA Difference
Embezzlement and defalcation cases require more than just an accountant—they demand a skilled investigator. RSA delivers both by combining deep investigative expertise with forensic accounting.
The team includes retired Special Agents with decades of federal financial crime experience, applying proven forensic accounting techniques grounded in ACFE standards. They leverage AI-powered data analytics to manage high-volume transaction reviews and conduct investigative interviews and fieldwork to uncover collusion and intent. With extensive experience working alongside attorneys, regulators, and prosecutors, RSA helps move cases from suspicion to resolution with precision and credibility.
Our Methodology
1. Forensic Accounting Techniques
RSA applies proven forensic techniques to examine:
- Accounts payable and vendor relationships
- Payroll and employee benefit systems
- Cash receipts, revenue recognition, and deposits
- Fixed asset acquisitions and disposals
- Loan, credit, and investment accounts
We reconcile records, test transactions, and identify patterns inconsistent with legitimate operations.
2. AI-Driven Analysis and Data Analytics
RSA integrates artificial intelligence and advanced data analytics into its investigations. Our proprietary tools convert bank, credit card, and general ledger data into structured formats such as Excel, enabling us to:
- Categorize transactions by type, vendor, and purpose
- Flag duplicate, round-dollar, or suspicious payments
- Detect transfers to unknown accounts or insiders
- Identify hidden vendors, shell companies, or related-party payments
- Correlate financial activity with access permissions and employee roles
By marrying forensic accounting with AI and analytics, RSA uncovers indicia of fraudulent transactions that traditional reviews often miss.
3. Investigative Fieldwork
Numbers tell one story—people tell another. RSA’s retired federal agents bring investigative experience that extends beyond spreadsheets. We conduct targeted interviews with employees, management, and third parties to test explanations, identify collusion, and uncover pressure points. Our ability to combine financial analysis with investigative interviews sets RSA apart from traditional accounting firms.
The Value of RSA in Embezzlement & Defalcation Cases
Comprehensive Examination
We look beyond the surface issue to determine whether the fraudster exploited multiple program areas. This holistic approach ensures that no additional schemes remain undiscovered.
Legal Readiness
Our work product is developed under the standards of the Association of Certified Fraud Examiners (ACFE), ensuring findings are defensible in court. We prepare clear exhibits, flow-of-funds charts, and reports suitable for litigation, regulatory filings, or insurance claims.
Liaison with Counsel and Authorities
Many fraud cases require coordination with outside counsel, regulators, or prosecutors. RSA provides a value-added benefit by acting as a credible liaison. Our team has extensive experience working alongside attorneys, U.S. Attorneys’ Offices, and law enforcement agencies to package findings in a manner that supports criminal or civil action.
Rapid Response and Preservation
Embezzlement investigations require timely intervention to preserve evidence and mitigate losses. RSA works quickly to secure records, analyze data, and provide counsel with actionable findings to guide next steps.
Common Schemes We Investigate
RSA’s forensic accountants and investigators frequently uncover:
Payroll fraud – ghost employees, inflated hours, unauthorized bonuses
Vendor fraud – fictitious vendors, kickbacks, duplicate invoicing
Cash skimming and lapping – diversion of receipts or delayed posting
Expense reimbursement fraud – inflated or fictitious travel and entertainment charges
Investment misappropriation – unauthorized withdrawals or reallocation of funds
Credit and loan abuse – misuse of company credit cards or fraudulent borrowing
Digital asset diversion – undisclosed cryptocurrency transactions or wallets
Protect Your Organization Now
If your organization has detected financial irregularities, don’t wait. Early intervention increases the likelihood of uncovering schemes, preserving evidence, and recovering losses. RSA provides the expertise, tools, and credibility to investigate fully and present findings that stand up in court.
Get To Know Us
Meet Your Dream Team
Stuart G. Berman
Principal and Co-Founder
Stuart G. Berman CFE, PSP, CAMS, is the Principal and Co-Founder of RSA Risk Management & Investigations, PLLC. Prior to co-founding RSA, Stuart was an award-winning Special Agent In Charge where he supervised the regional criminal, civil and administrative investigative program, encompassing six Midwestern states and 12 judicial districts.
Michael De Meo, MAFF
Principal and Co-Founder
Michael De Meo, Principal and Co-Founder of RSA Risk Management & Investigations. Prior to co-founding RSA Michael was a Senior Special Agent with the General Services Administration (GSA), Office of Inspector General (OIG). Michael’s record is one of consistent accomplishments in leadership and investigations. Michael has led several multi agency criminal and civil investigations.
Denise Dohanic
Director
Denise has 26 years of federal service with U.S. Pretrial Services and U.S. Probation in the districts of Colorado and Arizona. She has served as a supervisor, contract services officer, program development coordinator, and line officer. As a pre-trial/probation officer, Denise supervised pretrial defendants, probation and post conviction offenders.