Cyber laws and white collar CRIME, a ura perspective ; is uganda ready for the challenge? BY The Commissioner tax investigations department UGANDA REVENUE AUTHORITY

white collar crime Coined in 1939 by Edwin Sutherland, a sociologist. “Crime committed by a person of respectability and high social status in the course of his occupation”. Encompasses the nonviolent, financially motivated crimes (committed for monetary gain).

Common white collar crimes Computer & Internet Fraud Credit Card & Finance Fraud Tax Evasion & Money Laundering Counterfeits Public Corruption, etc. The perpetrators are increasingly embracing numerous sophisticated means availed by technology to conceal activities. White-collar crimes are increasingly difficult to prosecute.

Doesn’t require any violence”!! However, it’s not victimless! A single scam can destroy a company. Shutter investor confidence. Classic examples :  Enron case  Bernie Madoff currently serving 150- years in jail for embezzlement

The advent of CYBER CRIME The question now is not what crimes are committed with computers anymore but rather What crimes are not done on, or with computers? Thanks to ICTs and the Internet. Many “Traditional” forms of crime now have taken on a digital dimension, hence the term digital or cyber crime.

CYBER CRIME background Computer Technology as the subject of the crime Computers as Instruments of Crime Computers as Targets of Crime This entails the use ICT and the internet as a platform for crime. Computing digital devices used as facilitators of crime through Hacking; cracking; e-commerce fraud; software piracy; theft of intellectual property; planning offences via chat rooms / e- mail etc. Computers holding information targeted by a criminal can be subjected to Physical theft; hacking; cracking; denial- of-service attacks; sabotage of electronic business records; theft of data; vandalism of web sites etc

CYBER CRIME background Computers are Repositories of Evidence A computer may be the container holding evidence of a crime like; Tax fraud, Transactional drug trafficking data; Records of stolen passwords; Stolen credit card numbers etc

CYBER CRIME IS REAL... URA got hacked leading to an estimated UGX 2Billion tax loss in vehicle registrations Government websites defaced in the recent past. Telecom Companies grappling with cyber crime Banks are meeting the same challenge

Why white collar crime/ cyber crime thrives !! Super lucrative The pervasive nature of technology and the internet. Technology offers many options to exploit speed, convenience and anonymity that comes along with ICT technologies. "Hacker tools and tutorials" are easily available on the internet.

Crime Time-Line Crime Opportunity & Idea Pre-Crime Activities Actual Crime Detected Crime Reported Crime Investigated ProsecutionConviction Arrest Pro-Active TechniquesRe-Active Techniques

Cyber laws enactment timely ELECTRONIC SIGNATURES ACT, 2011ELECTRONIC SIGNATURES ACT, 2011; makes provision for and regulates the use of electronic signatures. ELECTRONIC TRANSACTIONS ACT, 2011ELECTRONIC TRANSACTIONS ACT, 2011: provides for use, security, facilitation and regulation of electronic communications and transactions. THE COMPUTER MISUSE ACT, 2011THE COMPUTER MISUSE ACT, 2011: makes provisions against unlawful access, abuse or misuse of information systems. The enactment of cyber laws, a milestone

significance of cyber laws.... Unprecedentedly define several misuse offences e.g. unauthorized access. lay down mechanisms for investigation and prosecution of the offences. efficacy of the cyber laws in place will become more apparent as they are put to test during judicial processes. However, cyber laws alone not sufficient in stemming the white collar crimes. Take cognizance of the fact that all computer operations are susceptible to computer crimes.

Way forward Capacity building efforts: Forensic Investigations expertise Prosecutorial Expertise Judges and Magistrates knowledge in the field International cooperation and strategic partnerships

Conclusion Criminals have raised the bar! Law enforcement & Justice systems need to stay relevant. Society’s dependency on technology has left it more vulnerable. Complexity that arises with rapid change in technology dictate the need for strategic partnerships locally and globally to counter legal challenges that arise thereof.

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