A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an...
Transcript of A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an...
![Page 1: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/1.jpg)
A Presentation by
CA MANISH J. SHETH
1
![Page 2: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/2.jpg)
When the situation seems to be exactlywhat it appears to be, the closest likelyalternative is that the situation has beencompletely faked; when fakery seemsextremely evident, the next most probablepossibility is that nothing fake is present
-Erving Goffman
Because,Everything is not what it seems …..
2
![Page 3: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/3.jpg)
Contents Introduction History of Forgery Types of forgeries Reasons of Forgeries Detection of Forged documents Forgery prevention methods
![Page 4: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/4.jpg)
The term forgery has been derived from the noun ‘Forge’
A forge is a workshop where pig iron is transformed into wrought iron and anything that has been fabricated is said to have been forged
Introduction
4
![Page 5: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/5.jpg)
The process of • Making,• Adapting,• Or imitating objects,• Statistics• Or documents with the intent to deceive for
the sake of altering the public perception• or to earn profit by selling the forged item or
both
Thus, forgery means…
5
![Page 6: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/6.jpg)
History of Forgery
• Forgery in the medieval times
• No place had remained untouched from this crime of forgery since, after all, it is an invention of the human mind.
6
![Page 7: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/7.jpg)
From Rome…
Counterfeit Roman coins
7
![Page 8: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/8.jpg)
To India…
Counterfeit Indian coins
8
![Page 9: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/9.jpg)
Here is a publicnotice put up on thestreets in 1877 forthe apprehension ofa forger of bills ofexchange
9
![Page 10: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/10.jpg)
Types of forgery
Bank cheque forgery Currency note forgery Documents forgery Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy Software Piracy
10
![Page 11: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/11.jpg)
Weaknesses in Internal Control System Negligence of the management Inadequate recruitment processes Lack of job segregation Inadequate access controls to physical assets
and IT security systems lack of adequate documentation Management override of controls
Reasons for forgery
11
![Page 12: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/12.jpg)
Lack of official stamps/official seals and paper quality
A variety of fonts used and Handwriting Informal or inaccurate language MICR code in case of cheques and font used on
a cheque Scrutinizing borders Signature Size of documents and envelopes
Detection of forged documents
12
![Page 13: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/13.jpg)
Forgery Prevention Methods
13
![Page 14: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/14.jpg)
Developing an anti-fraud strategy
An anti-fraud strategy has the following components:
Prevention Detection Deterrence Response
14
![Page 15: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/15.jpg)
Developing an anti-fraud strategy
15
![Page 16: A Presentation by CA MANISH J. SHETH · PDF filecrime of forgery since, after all, it is an ... Digital Signature Certificate forgery Gems and Jewellery forgery Audio/Video Piracy](https://reader031.fdocuments.net/reader031/viewer/2022022501/5aa510797f8b9ae7438ce1d7/html5/thumbnails/16.jpg)
Conclusionll Arthanaamarjane Dukham
Dukhmarjitanaam cha rakshaneAaye Dukham Vyaye DukhamDhigarthan kasht sanshritaan ll
‘There is sorrow when one does not possess wealth, there is fear whenone possesses it by wrong means. Existence or absence of wealth bothcauses sorrow. Both involve pain’
“If falsehood, like truth, had only one face, we would be in better shape. For we would take as certain the opposite of what the liar said. But the
reverse of truth has a hundred thousand shapes and a limitless field”-Montaigne
16