Evidence collection is the process of identifying, acquiring, preserving, and documenting digital evidence from various sources, such as computers, networks, mobile devices, or cloud services, that can be used to support the investigation and prosecution of cybercrimes. Evidence collection is an IS auditor’s primary focus when evaluating the response process for cybercrimes, because it determines the quality and validity of the evidence that can be used to prove or disprove the facts of the case, identify the perpetrators, and recover the losses. Evidence collection should follow the standards and best practices for digital forensics, such as ISO/IEC 270371, which provide guidelines for ensuring the integrity, authenticity, reliability, and admissibility of the evidence2.
The other possible options are:
A. Communication with law enforcement: This is the process of reporting, cooperating, and coordinating with law enforcement agencies that have the jurisdiction and authority to investigate and prosecute cybercrimes. Communication with law enforcement is an important aspect of the response process for cybercrimes, but it is not an IS auditor’s primary focus when evaluating it. Communication with law enforcement depends on the legal and regulatory requirements, the nature and severity of the incident, and the organizational policies and procedures. Communication with law enforcement should be done after evidence collection, to avoid compromising or contaminating the evidence3.
B. Notification to regulators: This is the process of informing and updating the relevant regulatory bodies or authorities that oversee or supervise the organization’s activities or industry sector about the cybercrime incident. Notification to regulators is an important aspect of the response process for cybercrimes, but it is not an IS auditor’s primary focus when evaluating it. Notification to regulators depends on the legal and regulatory requirements, the nature and impact of the incident, and the organizational policies and procedures. Notification to regulators should be doneafter evidence collection, to avoid disclosing sensitiveor confidential information4.
C. Root cause analysis: This is the process of identifying and analyzing the underlying factors or causes that led to or contributed to the cybercrime incident. Root cause analysis is an important aspect of the response process for cybercrimes, but it is not an IS auditor’s primary focus when evaluating it. Root cause analysis helps to prevent or mitigate future incidents, improve security controls and processes, and learn from mistakes. Root cause analysis should be done after evidence collection, to avoid interfering with or affecting theinvestigation5.
