FORENSIC ACCOUNTING USING DATA MINING TECHNIQUE Data mining is the process of looking for trends, patterns, and anomalies within a data set, in this case will be the accounting data. Unusual data or anomalies may signal the need of further or indepth investigation by the forensic accounting investigators. The benefits of using forensic accounting using data mining technique are: 1) Able to analyze many transactions, identify trends and spot documents that need further review. 2) More cost-effective and more comprehensive approach than hard-copy document review. 3) Computerized information can assist in providing reasonableness checks especially in situations in which data set may be incomplete. The agenda for this course are: 1) 2) 3) 4) 5) 6) 7)

General concept on forensic accounting using data mining technique. Teams and skills required for the investigation. Data retrieval for investigation. Common obstacles in data retrieval. How to overcome the common obstacles. Data processing and analysis. Data mining in action.

This is a 4 hours course that consist of: 1) 2.5 hours of lecture. 2) 1.5 hours of hands-on on using Microsoft Excel and XL Audit Commander for forensic accounting using data mining technique (maximum 3 in a group). At the end of this course, students are expected to: 1) Conduct forensic accounting using data mining technique with Microsoft Excel. 2) Enhance the capability of Microsoft Excel for forensic accounting using data mining technique using XL Audit Commander. 3) Determine the element of frauds in the accounting data using Microsoft Excel and XL Audit Commander. Note: Students are required to bring their own laptop installed with 32-bit Microsoft Excel. XL Audit commander will not work with other versions of Microsoft Excel.

Speaker & Instructor Associate Professor Capt Syed Nasir Alsagoff Syed Zakaria was born on 12 Oct 1969 in Penang, Malaysia. His secondary education started at the Royal Military College, Sungai Besi, Kuala Lumpur from Form 1 until Form 5. Upon completion, he was chosen as the first Malaysian to the United States Military Academy, West Point. While there, he underwent the Air Assault Course at Fort Campbell, Kentucky and the Airborne Course and Fort Benning, Georgia. He also did his unit attachment with the 82nd Airborne Division at Fort Bragg, North Carolina. He was commissioned as a Parachute Infantry Officer in the 17th Royal Malay Regiment (RMR) in 1991. As a Para Infantry Officer, he qualified as a Senior Jumper with over 50 parachute jumps. He was the Color Ensign when 17th RMR received its colors from the Sultan of Kedah in 1993. After leaving the service and a stint in the private sector, he is now an Associate Professor at the National Defence University of Malaysia (NDUM). At NDUM, he has demonstrated outstanding research quality with a total of 80 innovation medals including several best innovation awards including MSC Malaysia APICTA Best of ICT R&D and Asia Pacific ICT Alliance Best of ICT R&D. His teaching experience in this subject matter includes Masters of Forensic Accounting Program under UITM Shah Alam (Twice a year since 2008) and Certified Forensic Investigator Program under Bank Negara Malaysia (Yearly since 2009).