Satyam computers used to create Fake Accounts 7500

"The investigation showed that to make this fraud, the defendants have hidden the subroutine convertToMesh in the source code of the [bill management system]," India, Central Bureau of Investigation said in a statement.

This system is designed so that perpetrators are able to introduce so-called "super user" to create false documents that will be opened by satyam on legitimate business applications, according to CBI. They also allegedly used a modified version ofMicrosoft (NSDQ: MSFT) Excel related IMS satyam bypass revision.

All customs formalities, Raju and his cohorts - including telling two officials of auditor PricewaterhouseCoopers India satyam - instructions used in 7561 for a possible creation of false invoices worth 946 million U.S. dollars.

In order to carry out massive accounting fraud that Indian outsourcing, satyam, the authors used a tool as they are known - information technology.

Former Chairman Ramalinga Raju, along with his suspected accomplices, to create complex business applications in order to generate thousands of fake invoices, which were used to falsely inflate company earnings by more than $ 900 million, investigators said Monday.

Raju was arrested and closed at the beginning of this year for his role in scandals. Telecom outsources Tech Mahindra has agreed to buy satyam for $ 422 million in an attempt to give us a new beginning.

Last week, lawyers Raju claimed that he suffers from heart problems that can not take a lie detector test authorities hope will help them find more information about fraud.

Raju's legal representative made a request to meet the CBI request Raju makes himself available to the polygraph test, according to Indian newspaper Business Standard.

All customs formalities, Raju and his cohorts - including telling two officials of auditor PricewaterhouseCoopers India satyam - instructions used in 7561 for a possible creation of false invoices worth 946 million U.S. dollars.

CBI investigator is obliged to support the forensic computer analysts to unveil the scheme. "As a result of this discovery, the current modus operandi, as well as persons who have committed fraud is identified, a CBI said.