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

During a forensic review of a Pune manufacturer, the auditor finds that the purchase manager's emails suggest kickbacks from a vendor. The auditor copies the mailbox directly onto her own laptop by dragging files, without recording hash values or a chain of custody. Which weakness is most likely to harm the admissibility of this evidence in court?

The main weakness is the lack of documented integrity checks and chain of custody. Electronic records must be proved authentic and unaltered, and without hash values and custody records the other party can allege tampering, which weakens or defeats admissibility in court.

  1. AThe emails were obtained from a company employee
  2. BAbsence of documented integrity checks and chain of custodyCorrect
  3. CThe emails relate to purchasing and not to sales
  4. DThe mailbox belonged to a manager and not a director

Explanation

Electronic evidence must be shown to be authentic and unaltered. Without hash values and a documented chain of custody, the opposing side can argue tampering, weakening admissibility. The other options are not legal bars to admissibility.

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