Electronic Discovery In The 21st Century

The quantity and quality of electronic information stored on computers and other electronic media have forever changed the way attorneys approach the discovery process and fraud examiners approach internal investigations. Researchers at the University of California at Berkeley estimate that 93 percent of all information is solely computer data. Many businesses in a wide variety of industries -- including banking, insurance, manufacturing, service, and retail sales -- maintain only electronic documents in their "digital offices."

Juliana Morehead, J.D., CFE, is a staff attorney, legal writer, and editor for the ACFE. 

Kelly J. Todd, CPA/ABV, an ACFE Associate Member, is a shareholder at Forensic/Strategic Solution, PC, in Birmingham, Ala. 

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