Chapter 15
Tapping into Electronic Evidence
In This Chapter
Comprehending the scope of electronically stored information (ESI)
Making sure ESI is properly preserved
Collecting and processing data
Performing complex data analysis
Technology is everywhere in a company’s life, from electronic accounting systems and financial records to e-mail or instant messages both within and outside the organization Companies create a lot of data, including customer information, supplier data, product blueprints, and accounting files. The data grows by leaps and bounds every year. With this growth comes the challenge of collecting, processing, and preserving the data should an investigation require analyzing or reviewing that data.
Electronically stored information (ESI) is an extremely valuable source of evidence in financial fraud investigations. Corporate financial systems are sophisticated electronic systems that document and monitor everything from payroll and expense reimbursements to large accounts receivable and inventory write-downs. Financial fraudsters often make use of sophisticated ...
