Jafar Berhad manufactures Automobile supplies for Proton and Perodua. Its top-level staff includes two accountants, a technology coordinator, a production manager, a warehouse manager, an office manager, two sales managers, two assistants, and the CEO. The company's main offices and manufacturing plant are in Shah Alam consisting of an office building, a plant building, and two small warehouses. All buildings are connected via underground fiber optic cable. The Servers, Hubs, and Routers are stored in the Main office building.

A recent audit by a regional accounting firm discovered six customer accounts that could not be traced back to real people. The auditors' confirmations had been returned in the mail, marked "Undeliverable" and with "invalid address" stamps. To make things worse, all six accounts had been written off for nonpayment of amounts ranging from RM4,200 to RM7,000.

The discovery was a complete surprise to Sara, the CEO, because she always reviewed and personally approved all write-offs over RM2,500. She was sure that she had not approved any of these. Sara called in Muhammad, a Forensic Accountant, to investigate.

Sara was sure that fraud was involved, and she strongly suspected that Nur Azura, one of the office managers, had somehow gotten into the accounting system and set up the phony customer accounts and had probably sold the written-off accounts on the gray market.

"I don't care how much it costs," Sara told Muhammad. "I want you to catch that woman. I'm not going to let her get away with robbing me like that."

Required:

Discuss the computer forensic techniques that Muhammad can apply to determine whether or not Nur Azura is a suspect. (Forensic Accounting)