Fraud and Forensics Auditing – GRC — Lesson 2: Evidence Identification, Preservation, Chain of Custody, Interviews, and Data Sources

Learning Objectives

• Interpret the requirements, principles, roles, and dependencies shaping evidence identification, preservation, chain of custody, interviews, and data sources.
• Apply a practical workflow and create a reviewable evidence and chain-of-custody register.
• Evaluate the exception where digital evidence is copied without integrity verification and determine proportionate follow-up.

Detailed Topics

• Evidence Identification applied to the course scenario and expected evidence.
• Preservation applied to the course scenario and expected evidence.
• Chain of Custody applied to the course scenario and expected evidence.
• Interviews applied to the course scenario and expected evidence.
• and Data Sources applied to the course scenario and expected evidence.

Instructor Demonstration

The instructor traces a case involving an organization investigating procurement irregularities, payment manipulation, conflicts of interest, and digital evidence. The demonstration links decisions to objective evidence, records the result in evidence and chain-of-custody register, and tests the condition where digital evidence is copied without integrity verification.

Hands-On Exercise

Complete a controlled exercise covering Evidence Identification, Preservation, Chain of Custody, Interviews, and Data Sources. Confirm scope and responsibilities, examine the stated exception, reach a supported conclusion, and preserve the outcome in evidence and chain-of-custody register.

1. Define the objective, boundaries, stakeholders, criteria, and expected work product.
2. Perform the activity while recording assumptions, observations, evidence, and decisions.
3. Test normal operation, the exception, and an escalation or follow-up condition.
4. Document conclusions, owners, deadlines, verification methods, and review triggers.

Scenario Analysis

• Identify the requirement or control with the strongest influence on the scenario outcome.
• Compare two defensible responses and explain their risk, operational, and evidence trade-offs.
• Decide how the evidence and chain-of-custody register should be approved, retained, reviewed, and updated.

Troubleshooting Guidance

Start where expected practice and observed evidence first diverge. Separate a missing record from an ineffective process, distinguish unclear ownership from a control failure, and treat “digital evidence is copied without integrity verification” as a hypothesis until tested against the applicable criteria and intended outcome.

Validation Checklist

• Scope, roles, criteria, stakeholders, dependencies, and intended outcomes are explicit.
• The evidence and chain-of-custody register connects conclusions to objective, reviewable support.
• Normal operation, the stated exception, escalation, and follow-up were evaluated.
• Owners, due dates, verification methods, review triggers, and improvement actions are clear.

Lesson Outcome

Learners can apply Evidence Identification, Preservation, Chain of Custody, Interviews, and Data Sources, explain the reasoning used, and defend the result through evidence and chain-of-custody register.