The CBI has arrested Satyam's internal audit head V S Prabhakar Gupta for allegedly fabricating account books. The arrest comes days before the Premier Investigating Agency is due to file a second charge sheet in the multi-crore fraud at the IT firm. The CBI spokesman Harshbhal told AIR that the agency has arrested Gupta, head of internal audit of Satyam Computer now Mahindra Satyam, after his role came to light now. The spokesman said Gupta has been remanded to judicial custody till 26th of this month. The CBI team had gone to probe the alleged diversion of funds by disgraced Satyam founder B Ramalinga Raju to Mauritius for re-routing it back to fictitious firms set up by the accused in India. The CBI, which is probing the 10,000-crore accounting fraud – the largest in Indian corporate history, found during its investigations that Raju had diverted large amounts to Mauritius from where the money was brought back to India via several European countries. CBI filed the first chargesheet on 7th April this year.The CBI, which set up a multi-disciplinary investigation team, including officials from the Income Tax Department, Enforcement Directorate and RBI, has claimed the money involved in the scam is nearly 10,000 crore rupees, more than what was stated by Raju in his confessional note in January this year.