In the context of fraud examination, what does the term "digital evidence" generally include?

The term "digital evidence" generally encompasses a broad range of data that is stored electronically on devices. This includes information from computers, smartphones, tablets, servers, and cloud storage, such as emails, documents, databases, and other types of electronic files. In the realm of fraud examination, digital evidence can play a crucial role in uncovering fraudulent activities, as it can provide timestamps, logs, and interactions that may not be available in physical formats.

The option that refers to records stored in physical formats does not align with the definition of digital evidence, as this pertains solely to non-digital, tangible items, which do not constitute evidence derived from digital sources. Electronic communications, while important, represent only a portion of the full scope of data included under digital evidence, as they are just one type of material that could be analyzed. Focusing exclusively on financial documents also narrows the definition too much, as digital evidence can extend beyond financial records and include various types of information critical to an investigation. Therefore, the most accurate and comprehensive understanding of digital evidence is captured by the option referring to data stored electronically on devices.