Thursday, June 30, 2011
Corporate Integrity Program
The Malaysian Institute of Integrity and the Malaysian Employers Federation (MEF) will be organising a Corporate Integrity Programme focusing on “Fraud Awareness in the Corporate Sector” on Friday, 1 July 2011 at the Malaysian Institute of Integrity (MII), Kuala Lumpur. As ARI has been jointly involved with MII in the development of the Corporate Integrity Framework for Malaysia, four of our researchers have been invited to participate in the program. Three papers will be presented: (1) "Prevention of Occupational Fraud" by Mr Lim San Peen (PricewaterhouseCoopers), (2) "Detection of Occupational Fraud" by Mr Sukdev Singh (KPMG) and (3)"Investigation of Occupational Fraud" by Mr Devanesan Evanson (Ernst & Young)
Wednesday, June 29, 2011
Forensic Accounting Course at AKMAL
The Royal Malaysian Customs Academy (AKMAL) organized a 10-day Forensic Accounting course at its Malacca office in Ayer Keroh. 
The professional development programme was attended by forty two custom officers and investigating officers from different states. Three researchers from the Accounting Research Institute, Universiti Teknologi MARA were invited to give talk on matters related to forensic accounting and financial criminology. Mr Mohd Saiyidi Mokhtar was speaking on the use of accounting information system in forensic accounting audit and data mining. 
Mr Mohd Rashid Tan Sri Musa was focusing on Forensic Interviewing Skills and Techniques. Prof Dr Normah's talk was on "Structured Approach to Fraud Investigation" and "The Development of Strategies to Identify and to Detect Financioal Statement Fraud". Another topic on "Digital Evidence" was given by a speaker from Cyber Security Sdn Bhd. After the morning lectures, participants who work in a group of 5-6 members were given a case company to work on. 
Based on the information given in the case, participants were required to discuss financial statement fraud indicators as well as to provide financial statement analysis of the companies. Welldone everyone. The presentations were indeed very commendable. ARI is really glad that we can contribute in the professional development of these officers...
The professional development programme was attended by forty two custom officers and investigating officers from different states. Three researchers from the Accounting Research Institute, Universiti Teknologi MARA were invited to give talk on matters related to forensic accounting and financial criminology. Mr Mohd Saiyidi Mokhtar was speaking on the use of accounting information system in forensic accounting audit and data mining. 
Mr Mohd Rashid Tan Sri Musa was focusing on Forensic Interviewing Skills and Techniques. Prof Dr Normah's talk was on "Structured Approach to Fraud Investigation" and "The Development of Strategies to Identify and to Detect Financioal Statement Fraud". Another topic on "Digital Evidence" was given by a speaker from Cyber Security Sdn Bhd. After the morning lectures, participants who work in a group of 5-6 members were given a case company to work on. 
Based on the information given in the case, participants were required to discuss financial statement fraud indicators as well as to provide financial statement analysis of the companies. Welldone everyone. The presentations were indeed very commendable. ARI is really glad that we can contribute in the professional development of these officers...
Tuesday, June 28, 2011
HICoE Progress Meeting
The main aim of the Ministry of Higher Education's HICoE initiative is to fulfill a big research agenda for Malaysia. Each HICoE is to drive a niche research area which is considered important for the country's economic progress. 
For the Accounting Research Institute (ARI), our research thrust is in Islamic Financial Criminology. In essence, there are two very important elements to this thrust: Islamic Accounting & Finance and Financial Criminology. To date, ARI has identified five international universities that will be our global research partners for 2011/2012 in the area of Islamic Accounting & Finance: Oxford Centre of Islamic Studies, University of Durham, University of Dundee, Ashton Business School and University of Bahrain. 
Meanwhile, for research in Financial Criminology, ARI will be collaborating with at least four universities from Australia - Australia National University, University of Canberra, University of New South Wales and University of Wollonggong; Nanyang Technological University (Singapore) and Teesside University (United Kingdom). Today, ARI Director, Prof Dr Normah Omar and five other HICoE directors (from INFORMM, IBS, UMPEDAC, CDR and UMBI) attended a HICoE progress meeting with Prof Jailani and Prof Nava from MOHE. 
The meeting with a theme "Holding Hand session" symbolizes the need for all HICoEs to work collaboratively with the Ministry of Higher Education (MOHE) in ensuring that we deliver a "success story". After all, HICoE is a national agenda and we are all responsible to make sure that the initiative will be a successful one. Looks like all HICoE directors are reporting some very good progress in their respective niche research area.
For the Accounting Research Institute (ARI), our research thrust is in Islamic Financial Criminology. In essence, there are two very important elements to this thrust: Islamic Accounting & Finance and Financial Criminology. To date, ARI has identified five international universities that will be our global research partners for 2011/2012 in the area of Islamic Accounting & Finance: Oxford Centre of Islamic Studies, University of Durham, University of Dundee, Ashton Business School and University of Bahrain. 
Meanwhile, for research in Financial Criminology, ARI will be collaborating with at least four universities from Australia - Australia National University, University of Canberra, University of New South Wales and University of Wollonggong; Nanyang Technological University (Singapore) and Teesside University (United Kingdom). Today, ARI Director, Prof Dr Normah Omar and five other HICoE directors (from INFORMM, IBS, UMPEDAC, CDR and UMBI) attended a HICoE progress meeting with Prof Jailani and Prof Nava from MOHE. 
The meeting with a theme "Holding Hand session" symbolizes the need for all HICoEs to work collaboratively with the Ministry of Higher Education (MOHE) in ensuring that we deliver a "success story". After all, HICoE is a national agenda and we are all responsible to make sure that the initiative will be a successful one. Looks like all HICoE directors are reporting some very good progress in their respective niche research area.
Pre-Congress Meeting
The Governance, Law and Public Management Cluster of the Malaysian Professor Council had its pre-congress meeting today to deliberate on governance issues and policy paper that the group wants to propose during the forthcoming Congress on 6th to 8th July 2011. 
Themed "Knowledge Transforming Nation", the Congress which is to be held at PWTC in Kuala Lumpur will be graced and officiated by the YAB Prime Minister Dato' Seri Najib Razak. The Governance, Law and Public Management Cluster is headed by Professor Dr AHMAD KAMAL NIK MAHMOOD from the International Islamic University. Since its launching in April 2010, this cluster has been promoting several governance issues. One of the most important initiatives of this cluster was the Roundtable Discussion on Public Governance on 18th February 2011.
Themed "Knowledge Transforming Nation", the Congress which is to be held at PWTC in Kuala Lumpur will be graced and officiated by the YAB Prime Minister Dato' Seri Najib Razak. The Governance, Law and Public Management Cluster is headed by Professor Dr AHMAD KAMAL NIK MAHMOOD from the International Islamic University. Since its launching in April 2010, this cluster has been promoting several governance issues. One of the most important initiatives of this cluster was the Roundtable Discussion on Public Governance on 18th February 2011.
Saturday, June 18, 2011
ARI-INFORMM Collaborative Research
The Institute of Molecular Medicine (INFORMM), through its director, Prof Dr Rusli Ismail has invited ARI to participate in a collaborative research. 
Specifically, the ARI-INFORMM collaborative research focuses on a study that examines the cost-effectiveness of harm reduction in HIV/AIDS. Though Harm Reduction study is a science-based research, the Accounting Research Institute can contribute significantly by assessing the costs of treatment and to compare those costs with the benefits (or effectiveness) of such treatment. Today, the group met at INFORMM office in USM Penang to discuss details of the project.
Specifically, the ARI-INFORMM collaborative research focuses on a study that examines the cost-effectiveness of harm reduction in HIV/AIDS. Though Harm Reduction study is a science-based research, the Accounting Research Institute can contribute significantly by assessing the costs of treatment and to compare those costs with the benefits (or effectiveness) of such treatment. Today, the group met at INFORMM office in USM Penang to discuss details of the project.
Thursday, June 16, 2011
PhD Research Proposal Series
A new cohort of aspiring candidates attended a five-day PhD research workshop on 13-17 June 2011. 
The workshop was organized by the university's Institute of Leadership & Quality Management (ILQaM). Three of ARI's own members: Prof Dr Rashidah Abdul Rahman (Deputy Director of ARI ), Prof Dr Rozainun (Head of AFARe) and Prof Dr Normah Omar (Director of ARI)facilitated the workshop. More than sixty candidates attended the social-science group. At the end of the workshop, participants presented their draft PhD research proposals.
During the five-day workshop, participants were introduced to basic concepts such as research problems, research framework, research design, research methods, research variables, research questions, hypothesis, statistical analysis and research proposals. In addition to the technical aspects of research methodology, facilitators are often encouraged to share with participants their own experiences when they themselves were undertaking their PhD program....
The workshop was organized by the university's Institute of Leadership & Quality Management (ILQaM). Three of ARI's own members: Prof Dr Rashidah Abdul Rahman (Deputy Director of ARI ), Prof Dr Rozainun (Head of AFARe) and Prof Dr Normah Omar (Director of ARI)facilitated the workshop. More than sixty candidates attended the social-science group. At the end of the workshop, participants presented their draft PhD research proposals.
During the five-day workshop, participants were introduced to basic concepts such as research problems, research framework, research design, research methods, research variables, research questions, hypothesis, statistical analysis and research proposals. In addition to the technical aspects of research methodology, facilitators are often encouraged to share with participants their own experiences when they themselves were undertaking their PhD program....
Monday, June 13, 2011
Getting Ready for PECIPTA 2011
The PECIPTA 2011 is scheduled to be held on 13-15 September 2011 at the Kuala Lumpur Convention Centre (KLCC). Universiti Teknologi MARA will be hosting the three-day event and it is expected that PECIPTA 2011 will showcase more than seven hundred products.
In general, PECIPTA 2011 showcases the outcomes, inventions and innovative processes derived from the work of all researchers at both public and private institutions of higher learning in Malaysia.
PECIPTA 2011 hopes to harness the creativity and inventiveness of young researchers by introducing a new category of participation of young scientists from among selected upper secondary schools in the country. Today, the assessment committee held its fourth meeting to discuss judging criteria and assessment instrument. PECIPTA 2011 serves as a platform for for participants to network with each other.
In general, PECIPTA 2011 showcases the outcomes, inventions and innovative processes derived from the work of all researchers at both public and private institutions of higher learning in Malaysia.
PECIPTA 2011 hopes to harness the creativity and inventiveness of young researchers by introducing a new category of participation of young scientists from among selected upper secondary schools in the country. Today, the assessment committee held its fourth meeting to discuss judging criteria and assessment instrument. PECIPTA 2011 serves as a platform for for participants to network with each other.
Friday, June 10, 2011
Talk on Islamic Financial Criminology
Two of our guest speakers for the ICFC 2011 came to Universiti Teknologi MARA campus in Shah Alam to give a short seminar on Islamic Financial Criminology to post graduate students and staff. 
Prof Humayon Dar and Prof Zabihollah are two renowned international scholars. Prof Humayon Dar, CEO BMB Islamic UK Limited is an internationally-renowned Islamic banking expert and Shariah technician. He was trained in Islamic and conventional economics as well as in Islamic banking and finance. Prof Dar obtained his MPhil and Phd (Economics) from Cambridge University where he conducted research on Islamic Finance.
Prof Zabihollah is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis and served a two-year term on the Standing Advisory Group (SAG) on the Public Company Accounting Oversight Board (PCAOB). Prof Zabihollah holds several certifications which include CPA, CFE, CMA, CIA, CGFM, CSOX, CGOVP and CGRCP. After the seminar, the two professors had a research meeting with members of ARI's two
research centres: Islamic Accounting & Muamalat Research Centre (IAMRC) and the Asia Pacific Forensic Accounting Research Centre (AFARe) to discuss possible international research collaborations.
Prof Humayon Dar and Prof Zabihollah are two renowned international scholars. Prof Humayon Dar, CEO BMB Islamic UK Limited is an internationally-renowned Islamic banking expert and Shariah technician. He was trained in Islamic and conventional economics as well as in Islamic banking and finance. Prof Dar obtained his MPhil and Phd (Economics) from Cambridge University where he conducted research on Islamic Finance. 
Prof Zabihollah is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis and served a two-year term on the Standing Advisory Group (SAG) on the Public Company Accounting Oversight Board (PCAOB). Prof Zabihollah holds several certifications which include CPA, CFE, CMA, CIA, CGFM, CSOX, CGOVP and CGRCP. After the seminar, the two professors had a research meeting with members of ARI's two 
research centres: Islamic Accounting & Muamalat Research Centre (IAMRC) and the Asia Pacific Forensic Accounting Research Centre (AFARe) to discuss possible international research collaborations.
Thursday, June 9, 2011
ICFC 2011: Strengthening Enforcement
Day Two
The second day of the International Conference on Financial Criminology 2011 was packed with exciting events: Three parallel sessions and one plenary session.
The three parallel sessions were divided into three different tracks with a total of twenty three (23) papers. Track One focuses on Accounting, Finance and Islamic Products & services with seven papers being presented. Track Two, Accountability, Legal Framework and Islamic Perspective with seven papers and Track Three, Anti-Money Laundering, Ethics & Education has nine papers. The list of these twenty three titles are as follows: 
1. Fraud Risk Management, Legal Framework and Implementations; 2. Cybercrime Law: Governing Cyber Security Threats in the Information Age; 3. Financial Criminology from Shariah and Islamic Perspective; 4. Ultimate Islamic Financing Option: Divine Perspective & Future Prospects; 5. Accountability, Legal Framework & Islamic Perspective
6. Religiousness and Behavioural Intention of Fraudulant Financial Reporting
7. Performance of Bai'Bithaman Ajil & Mudarabah using BSC; 8. Financial Fraud in the Public Sector; 9. Financial Reporting Fraud: Perspective from Corporate Governance; 10. Offences Under Anti-Money Laundering and Anti-Terrorism Financing Act; 11. Tax Evasion and Money Laundering
12. Inside the Mind of a Criminal
13. Influence of ownership Structure & Corporate governance on Tax Policy; 14. Profiling Fraud Cases in Malaysian Public Sector; 15. Anti-Money Laundering and Ethical Practices; 16. Islamic Work ethic Practices Among Employees of Banking Institutions; 17. Governance of Charity Organizations as Fraud Preventive Mechanism; 18. Corporate Human Right Violation in Developing Countries
19. Waqf Land Acquisition in Kedah; 20. Legal Framework Approach to Prevent Crime on IFIs: Practices in Malaysia
21. Anti-Fraud Role of Corporate Gatekeepers; 22. Money Laundering in Disguise? Illegal Migrant Remittance to Home Countries; 23. Factors Influencing Service Tax Evasion.
Three panelists, Prof Humayun Dar, Prof Arfah Salleh and Mr Awang Armadajaya participated in the Planeray Session entitled "Bridging Islamic Philosophy and Commercial Practices : Key to Mitigating Financial Fraud and Money Laundering". All in all ICFC 2011 made an impact to all participants. See you all in next year's ICFC 2012
The second day of the International Conference on Financial Criminology 2011 was packed with exciting events: Three parallel sessions and one plenary session.
The three parallel sessions were divided into three different tracks with a total of twenty three (23) papers. Track One focuses on Accounting, Finance and Islamic Products & services with seven papers being presented. Track Two, Accountability, Legal Framework and Islamic Perspective with seven papers and Track Three, Anti-Money Laundering, Ethics & Education has nine papers. The list of these twenty three titles are as follows: 
1. Fraud Risk Management, Legal Framework and Implementations; 2. Cybercrime Law: Governing Cyber Security Threats in the Information Age; 3. Financial Criminology from Shariah and Islamic Perspective; 4. Ultimate Islamic Financing Option: Divine Perspective & Future Prospects; 5. Accountability, Legal Framework & Islamic Perspective6. Religiousness and Behavioural Intention of Fraudulant Financial Reporting
7. Performance of Bai'Bithaman Ajil & Mudarabah using BSC; 8. Financial Fraud in the Public Sector; 9. Financial Reporting Fraud: Perspective from Corporate Governance; 10. Offences Under Anti-Money Laundering and Anti-Terrorism Financing Act; 11. Tax Evasion and Money Laundering12. Inside the Mind of a Criminal
13. Influence of ownership Structure & Corporate governance on Tax Policy; 14. Profiling Fraud Cases in Malaysian Public Sector; 15. Anti-Money Laundering and Ethical Practices; 16. Islamic Work ethic Practices Among Employees of Banking Institutions; 17. Governance of Charity Organizations as Fraud Preventive Mechanism; 18. Corporate Human Right Violation in Developing Countries
19. Waqf Land Acquisition in Kedah; 20. Legal Framework Approach to Prevent Crime on IFIs: Practices in Malaysia21. Anti-Fraud Role of Corporate Gatekeepers; 22. Money Laundering in Disguise? Illegal Migrant Remittance to Home Countries; 23. Factors Influencing Service Tax Evasion.
Three panelists, Prof Humayun Dar, Prof Arfah Salleh and Mr Awang Armadajaya participated in the Planeray Session entitled "Bridging Islamic Philosophy and Commercial Practices : Key to Mitigating Financial Fraud and Money Laundering". All in all ICFC 2011 made an impact to all participants. See you all in next year's ICFC 2012
Wednesday, June 8, 2011
Financial Criminology: An Islamic Perspective
Day One
Despite his busy schedule, the Vice Chancellor of Universiti Teknologi MARA, Dato' Prof Ir Dr Sahol Hamid Abu Bakar made time to welcome all guests and participants at the 4th International Conference on Financial Criminology - ICFC 2011 in Putrajaya.
Dato' Sahol gave an opening remark, and this was followed by a keynote address by the honorable Inspector General of Police (IGP), Tan Sri Haji Ismail Haji Omar. The IGP praised the organizing committee for making the ICFC an annual event. The fight against crime (which includes financial crime)is not just the responsibility of the enforcement agencies. Everyone has a role to play to mitigate financial crime in this country. 
A total of four other papers were presented on the first day of the conference. Prof Dr Syed Noh Syed Ahmad delivered a paper entitled "Journey to the Road of Success: The Fight Against Fraud and Bribery". Basically the paper focuses on the roles and functions of MACC in combatting bribery and corruption in this country. Despite a higher success rate in handling corruption cases, a much bigger issue is in educating the public that corruption is a crime regardless whether one gives or receives one. The second paper was presented by Prof Dr Syed Abd Hamid Al-Junid. Titled "Shariah Compliance Review, Audit and Governance", the paper discussed the role of the Shariah Advisory Council in Islamic Financial Institutions (IFs). 
The pool of shariah experts is still relatively low and universities have a special role to play in producing suitable talents in the area of Islamic Finance. After the lunch break, Professor Humayoun Dar, CEO of BMB Islamic (UK) delivered a paper titled "Fraud Risk Management from the Perspective of Islam". Essentially the paper deliberated on the fact that financial crime is premised on greed and lack of integrity. As such, all organisations must develop some kind of fraud risk management strategies.
The final paper for the day was jointly presented by Ms Hue Dang, Head of Asia, Association of Anti-Money Laundering Specialists (ACAMS) and Mr Jean Ward Senior Vice President, Compliance Service & Security, DBS Bank Singapore. Titled "Anti-Money laundering: Comtemporary Issues and Development", both speakers deliberated on actual money laundering case studies which had involved several Asian companies. 
All in all, the first day event focused on the three themes: Fraud Risk Management, Islamic Accountability and Anti-Money Laundering. More than three hundred participants attended the function. The event continues tomorrow with another interesting day. Congratulations all...
Despite his busy schedule, the Vice Chancellor of Universiti Teknologi MARA, Dato' Prof Ir Dr Sahol Hamid Abu Bakar made time to welcome all guests and participants at the 4th International Conference on Financial Criminology - ICFC 2011 in Putrajaya.
Dato' Sahol gave an opening remark, and this was followed by a keynote address by the honorable Inspector General of Police (IGP), Tan Sri Haji Ismail Haji Omar. The IGP praised the organizing committee for making the ICFC an annual event. The fight against crime (which includes financial crime)is not just the responsibility of the enforcement agencies. Everyone has a role to play to mitigate financial crime in this country. 
A total of four other papers were presented on the first day of the conference. Prof Dr Syed Noh Syed Ahmad delivered a paper entitled "Journey to the Road of Success: The Fight Against Fraud and Bribery". Basically the paper focuses on the roles and functions of MACC in combatting bribery and corruption in this country. Despite a higher success rate in handling corruption cases, a much bigger issue is in educating the public that corruption is a crime regardless whether one gives or receives one. The second paper was presented by Prof Dr Syed Abd Hamid Al-Junid. Titled "Shariah Compliance Review, Audit and Governance", the paper discussed the role of the Shariah Advisory Council in Islamic Financial Institutions (IFs). 
The pool of shariah experts is still relatively low and universities have a special role to play in producing suitable talents in the area of Islamic Finance. After the lunch break, Professor Humayoun Dar, CEO of BMB Islamic (UK) delivered a paper titled "Fraud Risk Management from the Perspective of Islam". Essentially the paper deliberated on the fact that financial crime is premised on greed and lack of integrity. As such, all organisations must develop some kind of fraud risk management strategies.
The final paper for the day was jointly presented by Ms Hue Dang, Head of Asia, Association of Anti-Money Laundering Specialists (ACAMS) and Mr Jean Ward Senior Vice President, Compliance Service & Security, DBS Bank Singapore. Titled "Anti-Money laundering: Comtemporary Issues and Development", both speakers deliberated on actual money laundering case studies which had involved several Asian companies. 
All in all, the first day event focused on the three themes: Fraud Risk Management, Islamic Accountability and Anti-Money Laundering. More than three hundred participants attended the function. The event continues tomorrow with another interesting day. Congratulations all...
Tuesday, June 7, 2011
ICFC 2011 in Putrajaya
The Fourth International Conference on Financial Criminology (ICFC 2011) will be held on 8-9 June 2011 at the Pullman Hotel in Putrajaya. Themed "Fraud-Risk Management, Islamic Accountability & Anti-Money Laundering" the conference will be attended by more than three hundred participants, who are mainly from the Asian region. 
The first three conferences had been successfully organized and well-attended by both practitioners and the academia. ICFC 2008 was held at the Securities Commission Ballroom; ICFC 2009 at the Kuala Lumpur Tower and ICFC 2010 at the Companies Commission of Malaysia (CCM)Seminar Room. ICFC 2011 is co-organized by Universiti Teknologi MARA through the Accounting Research Institute (ARI) & the Faculty of Accountancy and the Association of Certified Anti-Money Laundering Specialists (ACAMS). ARI welcomes all participants and hopefully you will enjoy the next two days at Pullman Putrajaya....
The first three conferences had been successfully organized and well-attended by both practitioners and the academia. ICFC 2008 was held at the Securities Commission Ballroom; ICFC 2009 at the Kuala Lumpur Tower and ICFC 2010 at the Companies Commission of Malaysia (CCM)Seminar Room. ICFC 2011 is co-organized by Universiti Teknologi MARA through the Accounting Research Institute (ARI) & the Faculty of Accountancy and the Association of Certified Anti-Money Laundering Specialists (ACAMS). ARI welcomes all participants and hopefully you will enjoy the next two days at Pullman Putrajaya....
Saturday, June 4, 2011
Forensic Accounting Course at MOA
ARI thanks the Ministry of Agriculture for organising a 2-day course in Forensic Accounting for all its staff from the Accounts Division. ARI applauds the long-term vision of MOA's Accountant General, Dato' Zamimi Awang of wanting to enhance his staff competency in forensic accounting. 
The course which was held in Cameron Highland on 3-4 June 2011 was attended by some fifty staff. Prof Dr Normah, ARI Director was invited to give an introductory lecture on forensic accounting, financial criminology, fraud theory and fraud prevention mechanism. Specific financial crime case studies were also shared and deliberated with the participants. Congratulations Dato' Zamimi and MOA for taking such proactive initiative...
The course which was held in Cameron Highland on 3-4 June 2011 was attended by some fifty staff. Prof Dr Normah, ARI Director was invited to give an introductory lecture on forensic accounting, financial criminology, fraud theory and fraud prevention mechanism. Specific financial crime case studies were also shared and deliberated with the participants. Congratulations Dato' Zamimi and MOA for taking such proactive initiative...
Thursday, June 2, 2011
Congratulations Arif and Rose
ARI congratulates our husband and wife Phd students - Dr Mohd Arif Kassim and Dr Siti Rosmimi Mohd Hanafi who graduated and awarded their PhD degree during the recent Universiti Teknologi MARA convocation ceremony. 
Dr Ariff's PhD thesis is in the area of Enterprise Risk Management (ERM) & Internal Audit and Dr Siti Rosmimi's research is in internet-based financial reporting. Both Dr Arif and Dr Rose are faculty members from Universiti Teknologi Nasional (UNITEN). Congratulations...
Dr Ariff's PhD thesis is in the area of Enterprise Risk Management (ERM) & Internal Audit and Dr Siti Rosmimi's research is in internet-based financial reporting. Both Dr Arif and Dr Rose are faculty members from Universiti Teknologi Nasional (UNITEN). Congratulations...
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