February 2018
Intermediate to advanced
368 pages
11h 11m
English
Content preview from Forensic Systems Engineering
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17Forensic Sampling of Internal Controls
In litigation concerning a performer’s operations, the forensic systems analyst will turn to discovery to gather evidence of the effectiveness of operational processes. The evidence will be an historical record of references, records of activities, reports, and of various associated data including emails. This information is bounded in time by the epoch in litigation. With respect to the forensics of operational systems, that evidence is relevant that refers to or is related to the conformity of internal controls to recognized good business practices and to contract requirements.
Some formal means of extraction and inspection of the evidence may be required if the analysis is to have integrity. The formal means will follow established legal procedures of discovery, but not all the data may be examined. The data may be sampled, which is a well‐defined discipline ...
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