From The Progressive Dentist Magazine:
A fraudster is often very likable, and appears dedicated to the practice. This person will likely be a favorite employee. They always arrive early and stay late. They rarely take vacation, and handle most tasks independently with little oversight. To you, they are sometimes your Most Valuable Player and will position themselves in a way that makes it difficult to even suggest a concern.
Read the whole thing. What does this have to do with technology? Lots.
Electronic records make it much easier to do business; unfortunately they also makes it easier for thieves to steal from us. As a business owner you can set up technology barriers to fraud but they seldom work as hoped. The embezzler just finds a way to work around the barrier. The sad truth is that embezzlement is not simply a crime of opportunity but the thief decides to steal, then finds methods to do so despite your efforts to block them.
The other technology concern is sabotage. If the dentist or consultant does things which alert the embezzler that he/she is suspected, he/she might destroy the records in an attempt to cover their tracks.