A couple of years ago, a drawback scandal worth several crores rupees took place in Customs House Delhi.Let me first explain drawback.When you export some consignment, you are given refund of the customs, central excise/GST duties/taxes levied on the exported goods.Suppose you export a consignment of Rs 100 and the drawback rate is Rs 10%, you get Rs 10 as drawback. This amount is directly credited to your account as soon as the goods are exported.If suppose, you have entered lesser value of drawback by mistake or for any other reason, there is a provision to revise the export value and hence get higher refund. When you upward revise the value, the differential drawback gets credited into your account.In the drawback fraud case mentioned, it was found that the amount was revised by adding a few zeros. So if instead of Rs 1 lakh, if you add two zeros, you get Rs 10 lakh drawback, instead of Rs 10,000.CBI arrested two software engineers appointed by the department during investigation, who were alleged to have actually done all the manipulations at the server level itself and thus defrauding government of several crore rupees.There is no online system that canu2019t be broken or canu2019t be hacked.If you conduct all examination online, manipulations can still take place. However, it would be done even more efficiently and silently, and most people would not even know about it.You would perhaps never know such scandals, because it would be done by manipulating the database of the system itself by the people who have designed it or in-charge of managing it.We are already hearing of many banking frauds taking place despite computerization.Online tests are no guarantee of a cleaner examination, unless the people taking the examination and those conducting the examination are clean too.Cheating can take place in online mode as well just as it takes place in physical mode.In addition, there is a good possibility of system manipulation as well.