The locations of the files with detailed prints for an easy find in the game.
List Of Files
There are 32 files in total, however two of them have not only a front side but also a back side, so you only need to find the locations of 30 of them.
File 1: Email From Mia
As soon as you start the game, bring your inventory up and there you will find the first file.
File 2 And File 3: List Of Names
Front and back. This file is near Mia's cell.
File 4: Home Improvement Store Reciept
After the cutscene, go to the left of the table and look at the posting wall.
File 5: Missing People
Head into the Living Room and search for the newspaper on the table.
File 6: Over 20 Missing
At the Main Hall near the clock, search for another newspaper.
File 7: Jack's Journal
Once inside at the Recreation Room, below the bull hanged on the wall, the next file is at sight.
File 8: Jack's Memo
Still inside the Recreation Room search for an Angel miniature and the next file is near it.
File 9 And File 10: Travi's Memo
Front and back. At the Safe Room Main House 1F, near the tape recorder.
File 11: Incinerator Room Memo
Once inside the Processing Area, go into the Incenerator Room where you get the key, and the file should be just above the washbasin.
File 12: Memo About Relief
Now that you have the Scorpion Key, open the Grandma's Room and examine the next file on the desk.
File 13: Doctor's Letter
Same place as the last one, to it's left inside the drawer.
File 14: Zoe's Investigation Notes
At the Yard, go inside the trailer to find the next file.
File 15: Marguerite's Warning
Near the Crow Door right next to the door, you will find the next file.
File 16: Serum Documentation
Once you can get inside the Altar Room, open the green box.
File 17: Marguerite's Notebook
Just outside the Altar Room near the piano.
File 18: Memo On The Deputy's Head
Just right after the Lucas call, inspect the fridge to find the head of the officer and the note behind it.
File 19: Luca's Journal
In the Kid's Room unlocked by the Snake Key, on the top of a desk.
File 20: Torn Page From Journal
Still inside the Kid's Room near the desk with an unbrella.
File 21: Clock Memo
Once in the Master Bedroom, search the globe near the clock.
File 22: Memo On Burnt Corpse
After the Barn fight, you will come across this fellow sitting on a chair.
File 23: Jim's Letter
Once you get control of Mia, search the 1st floor for this note on a bed.
File 24: Giovanni's Will
Still on the 1st floor of the Ship.
File 25: Mechanic's Memo
Once you get the Wrench to acess the broken elevator, you will find the next note.
File 26: Orders
At the place where Alan was, 2nd floor.
File 27: Tattered Secret Document
3rd floor where Alan was killed.
File 28: Email Log
Back into Ethan control, enter the Lab Room and search the email at the laptop.
File 29: Infection Report
In the room adjacent to the 1st Lab Room.
File 30: E-Necrotoxin Document
In the same room as before, you will find a large box containing the next file.
File 31: R&D Report 1
Behind the box is the location of this next file.
File 32: R&D Report 2
Continue turning right and you will find the last file that you need for the achievement!
Source: https://gameplay.tips/guides/325-resident-evil-7-biohazard.html
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