The absence of a physical paper trail does make fraud of any kind easier.
Most people can understand and check somthing that's written on paper whereas most can't do the same with something in electronic form. The simple reality that most can't do anything with the data beyond assuming it's accurate makes any kind of fraud much easier with electronic than paper. That assumes, of course, that those with full access to the computer systems either don't check or are on the inside as far as the fraud is concerned.
Let's face it. If you were going to raid someone's office looking for evidence of dodgy dealings (something I've had cause to do in the past by the way) then it's much easier to fully search the contents of a physical filing cabinet than a hard drive unless you're a computer expert.
In my case I never did get access to those password protected files that probably held rather a lot of evidence. Thankfully the person concerned also liked printing things out and keeping paper copies and that told me all I needed to know about where the money had gone - the whole lot straight into their pockets.