Investigation in Computerised Environment

1. Investigation in Computerised Environment

2. Causes for fraud in computerised environment • Lack of technical knowledge at supervisory level • Improper exercise of supervisory powers • Breach of security protocol- physical, software • Non maintenance of secrecy of passwords

3. Difficulties in carrying out investigation in computerised offices • Lack of technical/application knowledge amongst inspectorial staff • Poor data security leading to easy deletion of data • Same user having different levels of access • Universal knowledge of passwords • Lack of knowledge for collection of evidences from Electronic data • Legal issues

4. Legal issues • Difference between the documented procedures (manuals and volumes) and revised procedures in the electronic environment. • MODOW not matching the actual work distribution • Secrecy of password • Lack of knowledge for collection of evidences from Electronic data

5. Precautions in Physical security • Server should be kept under lock and key • Maintenance of log book for accessing the server. • Preventing unauthorised persons to handle systems in the office • Access to systems after the office hours should be under proper permission only

6. Precautions in electronic security • Server and systems should be password protected • Creation of individual user name and password for all users in the windows environment and applications. • Avoiding common user names like PA1, PA2,etc., • Deletion/disabling of old users. • Disabling of CD drives and USB ports. • Use of licensed software

7. Precautions in electronic security • Use of up-to-date anti virus software • Restrict use of internet to the required extent. • Ensure that the operators log off or lock the screen when they leave the seat for some reason or the other. • Ensure that there is no programming language/un authorised software loaded in any of the systems.

8. Precautions in data security • Proper installation of SQL server. • Protection of SQL with username and password. • Back up to be taken only by authorised persons. • Maintenance of log book for accessing the server noting the purpose for access.

9. Common methods of frauds in computerised offices • Parallel package • Point of sale – booking of articles as if stamps are affixed • Sanchay Post – access to database through SQL to raise or manipulate the balance • Sanchay Post- access through ‘Data entry’ module to raise or manipulate the balance • Meghdoot - access to database through SQL to manipulate the data like mode of postage payment

10. Precautions with Meghdoot • Administrator powers (like user modifications, deletion of log file, deletion of data) in point of sale should only be exercised by the Head of the Office. • Supervisory powers (like configuration of postage rates) should only be exercised by the supervisors • Ensure that tariffs configured is correct • Generation of prescribed records on day to day basis. • Back up of MBD files in respect of each module.

11. Precautions with Meghdoot • Checking the log files to see that there are no unnecessary access to options by anyone. (like change in tariff by supervisor) • Ensure that proper denominations of currency are entered in the treasury module • Ensure that proper weight of cash bag is mentioned in the sub accounts module

12. Precautions in Sanchaypost • All the data entry modules are disabled. • The discrepancy reports are checked regularly.Eg: Accounts without address, Without names, with minus balance, signature scan, etc., • Ensure that the accounts standing open at each BO stands tagged to the concerned BO. This will help in generation of list of last balance of accounts standing open in a BO in case of a fraud or cent percent verification.

13. Precautions in Sanchaypost • Ensure preservation of LOTs and other important reports relating to SB at SOs. • Ensure that the supervisors authorise the transactions then and there and not at the end of the day. • Enter the common number is written on all the vouchers. • Ensure that the latest updation of negative list has been made.

14. Precautions in Sanchaypost • Ensure the stock of certificates is maintained in the system and issued through the system. • Ensure that the stock of pass books is maintained in the system. • Ensure that there is no manual operation of any transaction in the office. • Ensure that agents lists are posted up to date.

15. Difference between Investigation in a computerised and non computerised office • The main difference is in identifying the electronic evidences. • Securing electronic evidences • Preserving electronic evidences • Creation of valid supporting documents out of the electronic evidences • Apart from the above all other features of investigation are the same for a computerised and non computerised offices

16. Investigation in computerised environment • Investigation will be conducted in the normal manner. • Data back up as on that date should be taken and copy sealed in the presence of independent witnesses(if possible delinquent can be a witness for this process). One copy to be preserved in the Divisional office and another copy to be available with the investigating officer.

17. Investigation in computerised environment • If need be the server should be secured separately by making alternate arrangements for normal functioning • Check whether any unauthorised software or programming language is installed • Try to understand the modus operandi • If need be get the help of experts in software/ applications to understand the intricacies.

18. Investigation in computerised environment • Check the security options available in the software/ application which will help in investigation. Eg: (a) Taking a copy of log file in the departmental software and SQL (b) Checking archived forms in Sanchay Post • Check for any differences in the format of reports preserved with the standard format of the software • Check the log on patterns of the PAs, Supervisors, PMs and System Administrators.

19. Investigation in computerised environment • Collect physical documents relevant to the case available in the office • Prepare relevant documents through the software and get it attested by respectable officer. Eg: Copy of Ledger card • Record statements from witnesses and delinquent • Take follow up in the normal course.