CASE STUDIES

Facts

Usually any transactional data is stored In a DB , while examining , the DB names plays a vital role , since there will be multiple used , old and archived DB’s in the system, the examiners will have to be very keen in identifying the right database which stores the current transactions for an onsite proof of evidence . .

Modus

The fraudulent transaction was happening in a DB which is named as “TRAINING” in MYSSQL with PHP front end, normally a DB with such name will be neglected, since it is common to have such names in the DB list where the software testing and pre-launch experience will be entered with junk or invalid data to get trained on the software while getting introduced newly.

Operandi

Web based MYSQL PHP Local server with multiple databases.

Findings

The database TRAINING, was evaluated and was found to be of larger size than the DB which is getting connected to the live transactions. The formidable doubt that which drove to evaluate was the overall size which exceeded the live DB. When the Training DB was scrutinized the values found were of actual original sale , which was not brought under assessment

Conclusion

A 45 CR. evasion was found and penalised. This happens in most of the Jewellery sector since the software used was being wisely used by most of the jewellery community.