excerpted from http://www.lasvegassun.com/sunbin/stories/nat-gen/2002/jan/10/011009613.html The Big Five accounting firm said in a statement that in recent months, electronic files and other documents related to its auditing of Enron had been destroyed or deleted. Chicago-based Andersen said its company policy "required in certain circumstances the destruction of certain types of documents." However, the firm said, millions of documents related to Enron still exist, and it has managed to retrieve some of the deleted electronic files. Andersen said it is continuing retrieval efforts through electronic backup files, "and is continuing in its efforts to fully learn and understand all the facts related to this issue." ...... Sounds like someone needed to store (and backup) their docs encrypted, then lose the key..