Question

The chain of custody is very important to fraud investigations to ensure the validity of the data (Hopwood, Leiner, & Young, 2012). How do we ensure the chain of custody and what does it mean in various circumstances?

For instance, let’s consider a fraud is suspected in company A. The Administrative Assistant has been given far too much access as she can back post, make journal entries, create unique invoices (on her computer), mail those invoices and also receipt the money when it comes in to pay them. Among the many other permissions she holds she is the safe-keeper of the signature stamps of the CEO, Controller and President and she reconciles the bank and cash account. Thus, not only is there a lot of physical evidence to locate and document there may be items on her computer.

Should the investigator start to examine the computer contents for further evidence? Why or why not and how should it be handled if your answer is no.

Answer 1