Ruhnka, John and Bagby, John W

CPA Journal Vol. 77 Issue 5, pp. 50-56

The article offers suggestions regarding the management of electronic data discovery (EDD) in litigation in the U.S. Familiarity with EDD is necessary to conduct internal investigations, as well as to identify and disclose electronically stored information (ESI) to litigation opponents, regulators, or prosecutors. Many potential parties to a lawsuit are not knowledgeable about electronic records management (ERM) practices or their legal obligations when served with a discovery request.