Law enforcement officers who are investigating computer manipulation crimes can download the victim's computer financial records to a disk, return to their office, and use their agency's software to reorganize the data into a format that enables them to detect falsifications. They can sort, select, and organize entries in whatever manner the investigation demands. Investigators should try downloading on a small scale to gain confidence and become familiar with the functions and limitations of the agency's application software. They should also secure the victim's system to prevent unauthorized access and determine the victim's software package. To prevent computer manipulation crime, business owners should institute several security procedures. Reference notes and checklists