Electronic Discovery (eDiscovery): Performing the Early Stages of the Enron Investigation

Abstract

ABSTRACT A good investigator, whether it be in the context of an audit or a forensic investigation, recognizes the evidentiary value of digital evidence and can harness its power. The following instructional case introduces students to how digital evidence is incorporated into a forensic accounting investigation and challenges them to learn electronic discovery (eDiscovery) tools and techniques. While performing the early stages of the investigation at Enron, students gain exposure to the electronic discovery reference model (EDRM), learn the differences between structured and unstructured data, and deploy various digital search strategies. After performing their preliminary investigation, students are asked to “scope” the remainder of the investigation by creating a detailed workplan. At the conclusion of the case, students are encouraged to reflect upon their own methods of electronic communication. This encourages students to think before digitizing (and therefore memorializing) their next thought, statement, or action.