can you still be convicted of Grand larceny ( e-crime) if there is no evidence on your computer?

My wife is being accused of stealing $130,000 by her boss. She works for his company at home over the internet. She has worked for him for over 8 years. He claims about a year and a half ago( after Hurricane Sandy) someone started stealing his products from him. I know we have not stolen one thing and there is not any evidence on our computer at all. I know 100% there is no evidence and I would gladly let them search it. They say that it came from our IP address and thats all they have. I know we did not do this , either his system was hacked or someone possibly hacked us.. I have no clue but I only care about clearing my wife's name. any guidance would be appreciated.