Skip to content

CS Professional · Internal and Forensic Audit · Cyber Forensics

Meridian Textiles Ltd, Surat, finds that an outsider hacked its ERP server and altered vendor bank details, leading to a fraudulent payment of ₹18 lakh. The internal auditor describes the incident as a 'cyber crime'. Which description best captures why it is a cyber crime and not a conventional fraud?

The incident is a cyber crime because the computer system or network was either the target of the attack or the instrument used to commit it. Here the ERP server was breached and used to divert funds. The amount lost or vendor type is irrelevant to classification.

  1. AThe loss exceeded ₹10 lakh
  2. BThe computer or network was the target or the means of committing the offenceCorrect
  3. CThe vendor was a registered company
  4. DThe payment was made by cheque

Explanation

A cyber crime is an offence in which a computer, computer system or network is the target, the tool, or both. Here the ERP server was accessed without authority and used to divert funds. The loss amount, vendor status or payment mode do not decide the character of the offence.

Did you get it right without looking?

One question tells you little. A timed set on Cyber Forensics shows your real accuracy, how long you take and where you lose marks.

Practise Cyber ForensicsFree diagnostic mock

More Cyber Forensics questions