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

During a forensic review of Kaveri Agro Pvt Ltd, the auditor copies the accounting server's data, records who handled the copy and when, and stores it securely so that it can be produced in court unaltered. This practice is best described as maintaining:

This is maintaining the chain of custody. Documenting every handler, time and storage condition of the evidence shows it has not been altered, which supports its admissibility and credibility in legal proceedings.

  1. AMateriality threshold
  2. BChain of custody of evidenceCorrect
  3. CGoing concern assessment
  4. DAnalytical review

Explanation

Documenting who handled evidence, when and how, so its integrity can be shown, is the chain of custody. Materiality, going concern and analytical review relate to other audit concepts and do not preserve admissibility of evidence.

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