CDN, a no paper trail complimented by a shredder, is substantial evidence of its own to incriminate. This is being recognized in court and is the law in most areas of finance that I know of. If documents are missing, it is looked upon as a plea of guilt for the simple reasons that something may wish to be covered up by a perpetrator. Also and especially with a trading company, documents are to be kept in several secure environments as well as the many digital avenues that connect the paper trails. There is no excuse not to have supporting documents for any and all company transactions.

IMO,