Understanding and evaluating communications is foundational to the regulatory investigative framework. With this evolution of communication, the regulators have adapted their investigative techniques to meet these challenges. This session will provide an overview of how regulatory agencies evaluation electronic evidence and how this informs that nature of production and execution of forensic procedures.
Learning Objectives: 1. Describe how the SEC/PCAOB think about electronic evidence and their evaluation of it. 2. Identify key areas for forensic professionals to consider in their investigative procedures when the SEC/PCAOB are involved. 3. Discuss trends in investigative techniques on electronic evidence
Assistant Regional Director, Enforcement,
U.S. Securities and Exchange Commission