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CS Professional · Internal and Forensic Audit · Cyber Forensics

During an internal fraud probe at Sharma Textiles Ltd, the forensic auditor wants the court to receive expert opinion on a seized employee's mobile phone data. Under the Information Technology Act, 2000, who provides such expert opinion on electronic form evidence before a court?

Expert opinion on electronic form evidence before a court comes from an Examiner of Electronic Evidence, which is a Central or State Government department, body or agency notified by the Central Government under Section 79A of the IT Act, 2000, not from a private consultant or the auditor.

  1. AAny Examiner of Electronic Evidence notified by the Central Government under Section 79ACorrect
  2. BAny private cyber consultant appointed by the company's audit committee
  3. CThe statutory auditor of the company by virtue of the audit report
  4. DThe Registrar of Companies on request of the company

Explanation

Section 79A allows the Central Government to notify a Department, body or agency of the Central or a State Government as Examiner of Electronic Evidence for expert opinion before any court or authority. Private consultants or statutory auditors are not given this status by the section, so those options are wrong.

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