// DIGITAL FORENSICS · DATA ANALYTICS · E-DISCOVERY
Find the bits
that bite.
Sems & Associates investigates fraud, data theft, and disputes for law firms, companies, and law enforcement. Our work is led by David E. Sems, CPA, CITP, CFF, a court-qualified expert with more than 25 years of investigations across North America, Europe, and Africa.
25+
Years in forensic investigations
10M+
Transactions analyzed in a single matter
20+
Expert reports, depositions, and testimonies
13
Continents of casework
// SERVICES
We handle complex matters where technology and money meet.
FORENSICS
Computer & mobile forensics
We identify, collect, preserve, and examine digital evidence from hard drives, servers, cloud accounts, and mobile phones, using a documented method that holds up in court.
ANALYTICS
Forensic data analytics
We find the needle in the haystack. Using link analysis, text mining, fuzzy matching, and AI, we surface suspicious patterns in millions of transactions, with a focus on procurement and payments.
E-DISCOVERY
Electronic discovery
We collect, process, and review email, mobile chats, and documents with automated, cloud-based tools, so legal teams get what they need at a fair price.
TESTIMONY
Expert testimony & litigation support
We write expert reports, give depositions, and testify in federal and state courts, and we help counsel understand the technical facts of a case.
ALSO
Custom software development and technology consulting for organizations that need a specific problem solved, not another product.
// REPRESENTATIVE CASES
What the data showed.
$5M
Reviewed suspect journal entries at an investment group. The findings led to the conviction of the controller.
FBI
Analyzed bank records with the FBI to expose a check-kiting scheme, one of the most significant prosecuted in Northeast Ohio.
125M
Led the technology team reviewing transactions for a Dutch telecom company to identify improper customer discounts.
$3M
Confirmed an accounts payable theft was limited to one person, quantified the loss, and supported a successful fidelity bond claim.
40
Imaged and analyzed computer systems in a county government corruption investigation.
Global
Identified and stopped China-based hackers who used U.S. infrastructure to commit fraud on eBay and other marketplaces.
// SELECTED TESTIMONY
Retained by counsel, qualified by courts.
United States v. Stepp, et al.
Laporsha Madison, et al. v. Rieder Holdings, LLC
Scientific Games International, Inc. v. Cash
Spectrum, Inc. v. Railroad Heating Solutions, Inc.
Cobra Pipeline Co. v. Gas Naturals, Inc.
1st All File Recovery USA, Inc. v. Chris Williams,
A full CV and testimony list are available on request.
// ABOUT
David E. Sems, CPA, CITP, CFF
David founded Sems & Associates in 2009 after 11 years at Ernst & Young, where he led the Americas Forensic Data Analysis team on investigations involving hundreds of millions of transactions in telecommunications, pharmaceuticals, insurance, and government.
He is also the Managing Director of the Electronic Discovery Practice at White Elm Group in Atlanta and the Director of Communications & Technology for the City of Strongsville, Ohio. He has provided expert testimony and forensic consulting to federal and state courts, law enforcement agencies, and corporate legal teams.
Ohio CPA
AICPA CITP
AICPA CFF
AZBEE Award 2022
Ernst & Young, 1998–2009
Member of the AICPA, the Ohio Society of CPAs, and the National Association of Certified Valuators and Analysts. B.A. in Accounting, University of Akron.
// SPEAKING
Invited to teach investigators, auditors, and attorneys.
Federal Bureau of Investigation · AICPA · Association of Certified Fraud Examiners · The IIA · Georgia Bar Association · Atlanta Bar Association · NACVA · University of Notre Dame · University of Dayton · Kennesaw State University · New York Computer Forensic Show
// RECENT PUBLICATIONS
2025
NACVA Master Analyst in Financial Forensics, Digital Forensics section (4-hour course)
2025
Data Governance Challenges. New Perspectives
2024
Tools for Data Analytics, Part 2. New Perspectives
2023
Tools for Data Analytics, Part 1. New Perspectives
// CLIENTS
What clients say.
“We met with our client involved in this case today and they were thrilled with your work product.”
Local law firm · Forensic services
“Regarding computer forensics, as always you will be the first person I call.”
Local municipality · Law enforcement support
“Sems & Associates came up with a better solution. I can now remotely log into my computer to do any work with complete security.”
Medical office · Consulting
“It was wonderful to get assistance right away and get my problems resolved.”
Business office · Consulting
// CONTACT
Tell us about your matter.
Send a short description and we will reply within one business day. Please do not include privileged or confidential details in this first message.
Sems & Associates Limited
13500 Pearl Road, Suite 139-324
Strongsville, Ohio 44136
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