Times have changed, and today not only is almost all data electronically created in thousands of formats, it is stored on many different locations (physically and in the cloud) and are a full range of corresponding tools needed to manage and document the law enforcement process demanded by an increasingly sophisticated user base
The particulars of how and when the breach was discovered should be recorded. Law enforcement agencies should be notified if the breach was the result of a hacking, theft, or other crime, or if legal requirements mandate government notification
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