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40 Accounting Systems and Financial Soft... > 40.5 Types of Evidence from Financia... - Pg. 298

298 CHAPTER 40 Accounting Systems and Financial Software that keeps a record of the changes made, along with the typical information a book- keeper would enter into the system for accounting purposes. So even if you do not have an audit trail, it is not impossible to reconstruct his- torical information from an accounting system database. It may be difficult and expensive, but it's possible. Where such reconstruction starts to get weird, for lack of a better term, is when the database for the accounting software is written in one of the older formats that does not support a single file for the database. When this is the case, attempting to sort out how the data connects together can be a real challenge. 40.5 TYPES OF EVIDENCE FROM FINANCIAL SOFTWARE Depending on the goal of the case, the evidence needed will vary. The type of evi- dence can be the database file itself, the file system metadata (the computer file system's recorded changes to the created, accessed, or modified times of the file itself), and even documents residing on the computer or server that holds printouts of reports in some other format. The depth of the examination involves not only the accounting software, but