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CA Final · Advanced Auditing, Assurance and Professional Ethics · Due Diligence, Investigation & Forensic Accounting

CA Meera is asked by the board of Himalaya Foods Ltd to investigate alleged misappropriation of inventory. While collecting evidence, she obtains a copy of an email from the company server and plans to rely on it in later legal proceedings. Which action best preserves the evidential value of the electronic record?

She should make a forensic image or verified copy, document the chain of custody and hash values, and leave the original untouched. This maintains the integrity and authenticity of the electronic evidence, so it can be relied upon later in legal proceedings.

  1. APrint the email and discard the original to avoid duplication
  2. BForward the email to her personal account so that it is stored outside the company
  3. CCreate a forensic image or verified copy, document the chain of custody and hash values, and avoid altering the original dataCorrect
  4. DAsk the suspected employee to extract the email and hand it over, as he knows the system best

Explanation

Digital evidence must be preserved without alteration, with documented chain of custody and integrity checks such as hash values. Discarding the original or forwarding it weakens authenticity. Letting the suspect extract the data compromises independence and invites tampering.

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