This is my first installment of The Green Eyeshade, a periodic column for the Sopris Sun, broadly covering issues of interest to small businesses and nonprofits. Many business owners know someone who was victimized, or were victims themselves. Embezzlement is often a crime of opportunity, whereby inattentive, distracted and trusting small business owners provide unmonitored access to the cash and credit of the company. Small business owners and nonprofit directors are busy people. Malcolm McMichael lives in Carbondale and helps local small businesses and nonprofits with accounting management, CFO, strategic advisory and fundraising advisory services.