How to Preserve Fraud Evidence

What’s the first thing you should do if you discover your business has become a fraud victim? Fix it and get back to work, right?

Not so fast. Your first action when you uncover fraudulent activity (after contacting your attorney) should be to take proactive steps to preserve evidence. Otherwise, you might inadvertently destroy or discard critical data. And without evidence, fraud can’t be fully traced and perpetrators can’t be prosecuted and punished.

Protect paper

Place any physical evidence you find in a safe location that’s accessible only to a few key people. Don’t make notes on any paper documents and, unless necessary, don’t let them be handled. Instead, make separate notations about when and where they were found and how you preserved them. A court case can be derailed if you don’t preserve the chain of evidence.

Handling paper documents is relatively easy as long as you approach the task with care. Copy anything you need to continue operations, and then turn the originals over to fraud examiners or law enforcement for fingerprinting, handwriting analysis or other forensic testing.

Tackle technology

Computers are another story, especially if your IT staff isn’t trained to deal with fraud evidence.

Even the most skilled IT technician may unintentionally alter or destroy evidence in the course of restoring computer systems or devices to normal operations.

To avoid such mishaps, any routine data destruction should be put on hold. If your system automatically deletes certain information (including emails) periodically, that process must be discontinued immediately. IT staff should keep their investigative activities to a minimum while they act promptly to ensure that no further alterations can be made to existing files.

Your business then needs to hand the matter over to a computer forensics specialist. This expert can identify and restore altered records, digital forgeries and files that have been intentionally corrupted. They also can get to secured or password-protected files and pinpoint unauthorized system access — all without destroying or damaging suspect files.

Be prepared

Successful fraud investigations live or die on the amount and integrity of the evidence that‘s uncovered. Preparing to respond in a manner that preserves fraud evidence is the first step in the process of catching and punishing a thief. Contact us for more information.

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DISCLAIMER: This blog is provided for informational purposes only and is not a substitute for obtaining accounting, tax, or financial advice from a professional accountant. Presentation of the information in this article does not create nor constitute an accountant-client relationship. While we use reasonable efforts to furnish accurate and up-to-date information, the evolving landscape surrounding these topics is supported by regulations or guidance that are subject to change.

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