White-collar crime is not as visible as conventional crime and detection is difficult. For instance, in a homicide case, there is generally a body and forensic evidence. In the case of financial crime, Hansen (2009) argues that accounting and computer forensics are currently the investigators best tools in detection and implemented in most white-collar investigations in recent years. Applications of science and technology to white-collar crime cases is increasing, and advances in technology have led to a greater dependence on expert testimony in whitecollar crime cases, keeping in mind that expert opinion cannot be given with absolute certainty.