Which safeguards should you apply when accessing financial records during an investigation?

• A. Public release of all information; sharing with third parties; discarding logs; random access.
• B. Only verify source and maintain copies.
• C. Legal authorization, scope limitation, confidentiality, and documentation of access.
• D. None; access is unrestricted.

Answer: (C)

When accessing financial records in an investigation, you must establish controls that prove you’re authorized, limit what you access, protect privacy, and document every action. Legal authorization ensures you’re permitted to view the records, such as through court orders, subpoenas, or approved internal policies. Scope limitation keeps your access focused on information directly relevant to the investigation, avoiding unnecessary intrusion. Confidentiality protects sensitive financial data from inappropriate exposure, while documentation of access creates a clear log of who accessed what, when, and why, supporting accountability and the integrity of the evidence.

Why the other approaches don’t fit: releasing all information publicly or sharing with third parties breaches privacy and legal boundaries; discarding logs removes the crucial trail needed for verification; random or unrestricted access disregards ethics, policy, and the protections that keep the investigation credible and admissible.