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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 115 / 275

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© D.L. Crumbley

Top 10 Risks During Electronic Evidence Discovery in Litigation

Lack of a central corporate repository. Information is spread across servers, backup tapes, and individual user-maintained archives, usually resulting in considerable overlap. If this information needs to be reviewed (e.g., as part of legal proceedings), a company faces increased time and higher costs to filter through layers of information and duplication.

Lack of a corporate document management policy. Employees save any and all documents, with no organizing principle, significantly magnifying the cost and complexity of sifting through information.

FTI consulting (www.nysscpa.org/cpajournal/2003/1003/nylny11).

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