The Institute of Internal Auditors has a useful introductory article on e-discovery on its website. E-discovery is the process of retrieving and preparing data and documents that can be used in legal proceedings. This is a relatively new procedure, because until the past few years, only paper documents were used in court. Now, however, this has changed drastically, and presents new challenges with regard to data storage and retrieval as well as compliance with established data handling policies. The article is at this website.