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Accountants' Handbook, Volume Two, Special Industries and Special Topics, 12th Edition by Lynford Graham, D. R. Carmichael

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Chapter 42

Introduction to E-Discovery

This chapter was minimally updated for this edition by the editor. It is scheduled to be revised and fully updated in the next Supplement to the 12th Edition of the Handbook.

Jack Moorman

PricewaterhouseCoopers LLP

Greg Schaffer

PricewaterhouseCoopers LLP

42.1 Computers? Now, That Changes Everything!

42.2 Shift to Digital Data Storage and Communication

42.3 Increasing Data Volumes

42.4 Increased Value of Digital Data

42.5 Going After Evidence

42.6 The Legal Setting

42.7 Today's Use of Electronic Discovery Techniques

42.8 More/Better Substantive Information (Metadata)

42.9 Audit Trails (Traffic Data)

42.10 Faster/Better/Cheaper

42.11 Role of Computer Forensics

42.12 Evidence Preservation

42.13 Physical Imaging versus Logical Backups

42.14 Forensic Recordkeeping

42.15 Acquisition Notes

42.16 Chain-of-Custody Documentation

42.17 Analysis Workpapers

42.18 Get the “Whole Enchilada”

42.19 Evidence Discovery

(a) De-Duplication

(b) Data Sorting

(i) Date/Time

(ii) Owner/Author

(iii) File Types/Extension

42.20 Data Searching

(a) Key Word Searches

(b) Known File Searches (Hash Values)

42.21 Deleted/Slack/Unallocated Space

42.22 Conclusion

42.1 Computers? Now, That Changes Everything!

At the beginning of the information age, computers were not likely targets for the interests of lawyers or courtrooms. Indeed, their use was so cumbersome that only the most complex mathematical problems were addressed via these room-size, punch-card-reading behemoths. These ...

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