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The company reported that its business entity owned, Computer Assisted Learning (CAL), had submitted false National IT Literacy Programme (NITLP) claims of S$347,000 to Infocomm Development Authority of Singapore (IDA) (Commercial Affair Department, Singapore Police Force 2005).
In the conspiracy, Rudy Kua with his accomplices primarily draw on the weakness that there was no alternate checks in placed in submitting the claims to IDA. On top of that, the lack of accountability in receipt and payment by CAL from and to other companies respectively enable them to conceal the evidences of their crime...
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