Identifying and Obtaining Evidence

Objectives

• Explain the different methods used to obtain and collect evidence during discovery
• Describe how forensic accountants can be engaged by clients
• Nontestifying consultants
• Request for production
• Document identification
• Interrogatories
• Request for admissions
• Depositions
• Expert witnesses
• Explain the document custody and preservation process and how documents should be treated and retained
• Identify various locations where evidence can be found
• Describe how electronic evidence is processed in a sound manner as part of the forensic accounting process
• List public and private research sources that can assist during an investigation
• Recall evidence-related legal terminology that one might encounter during a forensic accounting assignment