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CS Professional · Internal and Forensic Audit · Basic Concepts of Forensic Audit

A forensic auditor at Narmada Logistics Ltd. is asked to provide a report that may be used in court. Which of the following best describes why the auditor must maintain a documented chain of custody for seized ledgers and hard drives?

A documented chain of custody shows who held the evidence, when, and that it remained unaltered. This continuity supports authenticity and integrity, making the ledgers and drives more credible in court. It does not change evidence type or replace working papers.

  1. ATo reduce the audit fee payable
  2. BTo show who held the evidence, when, and that it was not altered, thereby supporting its authenticityCorrect
  3. CTo avoid the need for any working papers
  4. DTo make the evidence primary instead of secondary

Explanation

Chain of custody records each handover, storage and access of an item. This demonstrates continuity and integrity, supporting authenticity. It does not change the nature of evidence into primary or remove other documentation requirements.

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