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CS Professional · Internal and Forensic Audit · Audit and Investigations

During a forensic review of suspected vendor payment fraud at Kaveri Textiles Ltd, the forensic auditor finds the original purchase invoices in the accounts department. What is the best first step to preserve their evidentiary value?

The forensic auditor should take custody of the original invoices under a signed handover memo and work on copies. This documents the chain of custody and prevents alteration, keeping the evidence admissible and reliable, whereas marking originals or leaving them with the suspect risks tampering.

  1. AMark the originals with highlighter notes for easy reference
  2. BTake custody of the originals under a signed seizure or handover memo and work on copiesCorrect
  3. CReturn the originals to the accounts clerk and ask for photocopies later
  4. DAsk the accused employee to sort and file the invoices

Explanation

Original documents should be taken into documented custody with a handover memo so that their chain of custody is clear, and analysis should be done on copies. Marking originals alters them and weakens their value. Leaving them with the accused risks tampering.

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