| UNAUTHORIZED HACKINGThe term "computer
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| | compelled to facilities the access to
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| hacking" traditionally describes the
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| | e-data.AUTHENTICATING THE INTEGRITY OF
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| penetration into computer systems, which
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| | BUSINESS RECORDSWith conventional
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| is not carried out with the aims of
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| | commerce original records are paper-based
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| manipulation, sabotage or espionage, but
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| | and can be examined for the attributes of
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| for the pleasure of overcoming the
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| | authenticity and integrity. Since, with
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| technical security measures. In practice,
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| | e-commerce transactions, the original
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| this kind of offense can be frequently
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| | documents are stored in electronic form
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| found. As far as damage is concerned, a
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| | the comfort of physically viewing the
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| differentiation must be made. In numerous
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| | originals knowing that they are unaltered
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| cases, the attacked computer user is not
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| | does not exist. However, software is
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| actually harmed, but only endangered.
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| | being developed to identify alterations
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| Contrary to this, considerable damages
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| | to computer records. Specific accounting
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| occur in other cases especially when the
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| | software may also be deployed for this
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| perpetrators later use their knowledge
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| | purpose. Many of us in the workplace feel
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| for committing espionage and sabotage. In
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| | more comfortable with paper-based
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| any case the "formal sphere of secrecy"
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| | records. But is this comfort an illusion?
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| or the integrity of the concerned
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| | Paper records can be altered, lost or
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| computer systems is violated. Also it is
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| | falsified. So too can computer records.
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| very tough to draw a dividing line
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| | The fact is that we are familiar with the
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| between what can be considered mild and
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| | tools and procedures for checking paper
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| what endangers life. Consider someone
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| | records. Whereas, he tools for validating
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| breaking into the online flight system of
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| | computer records are new and, perhaps,
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| an Pakistan Airlines flight. He or she is
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| | less intuitive. Revenue authorities are
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| definitely endangering the lives of those
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| | likely to reach a number of conclusions
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| on board though it may have been done for
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| | to do with this over the next few years:*
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| fun's.To get access and verify the record
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| | Computer audit means more and different
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| being hosting in remote services often
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| | training of staff.* Once staff is
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| requires the use of hacking to get access
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| | trained, computer audit will have
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| to records. The use of hacking as legal
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| | advantages over traditional audit in
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| tools requires use of hacking soft wares
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| | terms of speed, precision and
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| with most modern technology and means
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| | flexibility. It will be seen as the only
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| employed to curb any evasion of tax and
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| | way to audit large companies, in
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| verify the e- record.No specific
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| | particular.* Computer audit will make it
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| statutory provisions are available for
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| | easier to examine both accounting systems
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| the defining the authorized hacking
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| | and the records which go to make up those
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| rights on the part of tax
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| | systems. Overall, it is not the fact that
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| officer.SECURITY AND PRIVACY ISSUES OF
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| | records are paper or computer-based that
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| WEB HOSTING SITESIn numerous Western
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| | matters.What matters for Revenue is that
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| legal systems, the first
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| | businesses more likely to perpetrate tax
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| "computer-specific" reforms of law during
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| | fraud are identified through correct risk
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| the 1970s and 1980s concerned the
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| | analysis. This does not depend on the
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| protection of personal rights and privacy
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| | nature of the records as between
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| in particular. The relevant legislation
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| | paper-based and computerized. In
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| was a reaction to new challenges to
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| | conclusion, Revenue auditors will require
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| privacy by the increasing possibilities
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| | a higher level of computer skills in
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| of electronic data processing to gather,
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| | future to allow accurate interpretation
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| store, connect and transfer personal
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| | of computerized records systems. It will
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| data. The traditional provisions for the
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| | also be necessary for Revenue auditors to
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| protection of secrecy only covered part
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| | have systems analysis skills to validate
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| of the personality right and proved to be
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| | the data models used in a given
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| far too narrow for a protection against
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| | accounting environment. They will also
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| the new dangers. A differentiation in
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| | need manipulation skills to accurately
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| criminal data protection law which can be
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| | trace transactions through such systems.
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| found in all countries today results from
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| | The computer software industry is aware
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| this historic development: Traditional
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| | of potential for loss of audit trail
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| offenses for the protection of secrecy
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| | arising from business being conducted on
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| (e.g. for doctors, lawyers or public
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| | the internet. As mentioned already, the
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| officials) can still be found in the core
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| | industry is developing techniques to
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| of criminal law, i.e. the Criminal Code.
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| | ensure the integrity of electronic
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| Personal data receives indirect criminal
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| | records. An example of this is a
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| protection by general criminal provisions
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| | technique called "message digests". A
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| that are not limited to personal data .
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| | message digests works by attaching a
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| We can therefore speak of an
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| | unique message to an electronic record.
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| international wave of reform, which
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| | Any subsequent change to the record can
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| clearly shows the common problems of all
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| | be detected by comparing the original
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| national legal systems.There are often
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| | digest with a newly created digest based
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| Immunity is provided against disclosure
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| | on the current state of the file data.
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| of information relating to security
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| | Once again we see an emerging overlap of
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| procedure, no person shall be compelled
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| | interest between the public and private
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| to disclose any password, key or other
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| | sector; both are keen for ecommerce to
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| secret information exclusively within his
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| | work well and both face common problems.
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| private knowledge, which enables his use
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| | The point has been well made that the
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| of the security procedure or advanced
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| | private sector, particularly the auditing
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| electronic signature shall not confer any
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| | profession, has the same interest as tax
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| immunity where such information is used
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| | auditors in safeguarding the integrity of
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| for the commission of any offence under
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| | e-commerce records. One area of focus is
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| any law for the time being in force.The
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| | the impact of significant electronic
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| most formidable task is getting access to
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| | processing of information on the
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| remote data is the shelter being provided
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| | auditor's ability to rely on substantive,
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| by the remote hosting site for
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| | observable evidence in the conduct of an
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| maintenance of the privacy and security
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| | audit.FILING OF TAX RETURN OF E-BUSINESS
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| of the database. The right to breach the
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| | AND FURNISHING EVIDENCESelf-assessment
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| security right as statutory is not
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| | relies on taxpayers voluntarily meeting
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| possible in case of hosting of data at
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| | their tax obligations.
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| remote server, unless the tax payer be
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