Evidence and document capture and storage

This control is supported by the information and records management standard and the Public Records Act 2005.

This control targets both internal and external fraud risks.

Examples

Examples of this control include:

Poor or absent capture and storage of documents and evidence can lead to:

difficulty in detecting, analysing, investigating and disrupting fraudulent activity
failure of criminal, civil or administrative actions due to inadmissible evidence
inability to share information with other organisations
information being improperly accessed or released.

Methods to evaluate the effectiveness of this control include:

confirming that the capture and storage of documents and evidence follow the information and records management standard
confirming that investigators understand what the evidence requirements are and that they have access to evidence
confirming that evidence is sufficiently captured by investigators to support an investigation
confirming that storage of evidence is automatic and reliable
confirming that employees understand the processes for storing documents and chain of custody of evidence
confirming that access to documents is restricted to those who need it for business purposes
confirming that documents cannot be altered and that the original is retained
confirming that audit logging is automatically generated when accessing or updating documentation
confirming that investigators can access evidence held by another party, if required.

Other capability, prevention, detection and response controls that can enhance this control’s effectiveness:

Types of behaviour this control is designed to mitigate:

Explore a range of controls that can be put in place to reduce the risk of fraud happening in your organisation.