Stuart, a CFE, is investigating a possible management fraud. He found an email on an employee's computer to use as evidence in the case. Under which category of evidence would an email message fall?

Documentary evidence  

Explanation:

CFAs resolve fraud allegations  by taking statements, obtaining evidences and writing reports, testifying crimes and  by assisting in the detection and prevention of white collar crimes.

Any evidence that can be used at  a trial as documents are called documentary evidence, it generally means the wrings on paper such as a will, contract or invoice. Tape recordings, photographs printed documents, emails and spreadsheets can also be considered documentary evidence. Although  authenticity of genuine evidence needs to be proved  

If a document is produced for other purpose instead of the examination of the contents of the document it is not considered to be a documentary evidence.  

e.g if a letter is produced during the trial to prove that the author of letter was shot by the defendant then it would be considered as documentary evidence but a film of the incident or a written description of this incident by an eye witness would be considered as documentary evidence.

since the options are not listed, when you are working on your budget you should also add water, tv, internet, miscellaneous and your 'fun' money for in your budget. when budgeting, you need to allow for fun money, and mis/accidental money so that you stick to the budget and not go crazy because you feel strapped to the budget.