4.25 Standard Publishing Insurance Co. Ltd provides insurance cover for professional publishers. Australian Online Design Co. Ltd (AODCL) recently filed a claim for the loss it incurred following a breakdown of its computer network, in which its customers' files were lost. AODCL sells business publications (journals, magazines and news reports) to 1000 corporate customers via subscriptions through the Internet. The payment and delivery systems are also linked to the customers' files, held by the master e-commerce system. You are called in to conduct a forensic audit to establish the validity of the claim, and the extent to which it is appropriate.

Required Explain the key considerations of the forensic audit you will conduct.