WILLIAM H. BEECKEN is director of fraud services for Assurance Forensic Accounting, former ATF senior forensic auditor, and has taught fraud examination for eight years at Brenau and Southern Polytechnic State universities. CLARK A. BEECKEN is an auditor who conducts forensic audits and forensic data analytics. Previously, he was a senior forensic auditor with Georgia Tech, conducting financial investigations and digital forensics.