Does the Chairman
of the board usually have the necessary access and skills to fake the entries in the finance systems? Didn't the finance director / CFO notice that there was a few billion Rupies difference between the annual report and the finance systems?
I am sure that the chairman could have ordered / bribed / forced / cajoled some one (or more) with the required skill(s) etc to make the required entries. But then wouldn't that person also be guilty of the fraud?
The Chairmen and CEO's I have known (admittedly very few) never used PC's or word processors. Note books and journals etc can be locked into a safe in the evening and safes are a lot more difficult to break into than the average corporate network.
There's something fishy about this.