Page 74 - Expert Witness
P. 74

—  Emails

                                   Type of server (in-house or external)

                     Determine where the data is stored and maintained.

                          —  Individual’s computer, network server, flash drive, CD or DVD, mobile device, and so on


                          —  Make and model of the computer or device

                          —  Type of network

                     Determine who has access to the data.


                          —  What type of operating system?

                          —  Who has administrator rights?

                          —  Is there an access code?

                          —  When was the data (or system) last accessed?

                                   The more activity that has occurred, the less likely of finding historical data.


                     Consider collection and preservation.

                          —  Imaging — make a mirror of the original data:

                                   Forensic computer technicians often have special tools to enable imaging.


                          —  Evidence should be protected from physical, mechanical, or electromagnetic damage.



































        72                     © 2020 Association of International Certified Professional Accountants
   69   70   71   72   73   74   75   76   77   78   79