Electronic discovery (or e-discovery) refers to the process where relevant electronically stored information (ESI) is produced as evidence when an organization faces legal or regulatory action. This sample questionnaire can be used by the board and management to reduce the costs, burden and time associated with record retention or e-discovery.

Sample questions include: Are you satisfied with the state of the company’s litigation readiness? Is the audit committee satisfied with the breadth of coverage of the internal audit plan of the organization’s risks related to record retention and e-discovery?