ABSTRACT
In every investigation or forensic accounting analysis the people should assume that there is a chance that their work will be presented to a trier of fact in criminal or civil litigation. Information and evidence used at trial must be relevant to the issues being adjudicated. The court may exclude relevant evidence if its probative value is substantially outweighed by a danger of one or more of the following: unfair prejudice, confusing the issues, misleading the jury, undue delay, wasting time, or needlessly presenting cumulative evidence. Spoliation of evidence (physical or digital) means that the evidence has been deliberately, negligently, or accidentally destroyed. Spoliation of evidence can result in rather severe consequences.
