For a seized document to be admissible as evidence, it necessary to prove it is the same document seined in the same condition as it was when and is seized. Because several people may handle it in the interval between seizure and trial, it should be adequately marked at the time of seizure for later identi- fication, and its custody must be shown from that time until it is introduced in court. investigators or auditors who seize or secure documents should quickly identify them by some marking, so they can later testify that they are the documents seized and that they are in the same condition as they were when seized. Investigators might, for instance, write their initials and the date of seizure on the margin, in a comer, or at some other inconspicuous place on the front or back of each document. If circumstances suggest that such marking might render the document subject to attack on the grounds that it has been defaced or it is not in the same condition as when seized the investigators or auditors can, after making a copy for comparison or for use as an exhibit to the report, put the document into an envelope, write a description and any other identifying information on the front of the envelope. and seal it. These techniques should be applied any time investigators or auditors come into possession of original documents that might be used as evidence in a trial, auditors make copies of documentary evidence, they should take steps to preserve their authenticity in case they are needed as secondary evidence ifthe original documents are not available for the trial.