1. The scale of the fraud. The Satyam scam was one of the largest corporate frauds in history, with estimated losses of up to Rs. 7,800 crores

2. The length of time the fraud went undetected. The fraud went undetected for seven to eight years, even by PwC, Satyam's external auditors.

3. The impact of the fraud. The Satyam scam had a significant impact on the Indian economy, and it also shook global confidence in the Indian IT industry.