Flashcards Studio

An IT administrator at a university's grant disbursement portal discovers he can edit the beneficiary bank details in the vendor master data. He secretly adds his own bank account and routes several research grant payments to himself, approves the disbursements, and then initiates forged refunds to hide the misdirection. After several months, the university's auditors detect irregular grant disbursements and substantial losses. (a) Identify the offense under RA 10175, Sec. 4(b)(2) that he commits. (b) State the essential elements of that offense. (c) Explain whether his acts could be charged under the Revised Penal Code as estafa, and discuss why Sec. 4(b)(2) provides the appropriate framework for this cyber-enabled fraud.