Data Surveillance & Theft protection software options

I have a customer that has a disgruntled employee who he thinks might be stealing confidential data. Can you give me some idea's on how or what we may be able to do to stop this. I understand the theory that if they want to steal it bad enough they can find away, but I hoping there might be some ways to slow down or monitor activity in a stealth mode. I'm aware of a program called spectroPro but not sure on the performance hit the rest of the network will take, I also believe I can lock down the usb drive.  My customer has a sbs 2003 server with 8 employees running windows xp.
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What you need to do is set a trap. Create a file which contains data that appears to be very sensitive (ie. all employees salaries) but obviously make sure you input fake data so you do not lose actual information. Then create a simple WMI monitoring app to alert you and log when anyone opens the file. This method will expose the corporation to minimal risk and give you a rock solid case for dismissing the employee.

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