Lelik -

Data mining.  Hmmm.  When you say "start studying data mining" are you suggesting I focus on the theory and what you can do with basic spreadsheet/database searches, or are you thinking something else?

From what I've read data mining often requires some sophisticated software, although it's remarkable what you can do simply with Excel and Access if you get the financial records in any electronic format that can be imported into a spreadsheet. (Parsing text files...Yummy.)

I don't have a computer science or MIS degree.  I am a relatively high-level computer user, though, very comfortable with several spreadsheet programs and Access.  I've had an introduction to SQL as well, and although my current position doesn't use SQL it would be no big deal for me to jump into that.

I appreciate your advice.

Ok, thanks.  I'll look into those and pick up some current tutorial software.  I know there are features in Access which I don't normally use, and they could be helpful in certain situations.

Most of the kinds of analysis described by the ACFE can be done with Access or Excel and a little bit of intelligent insight.  One example: select an entire spreadsheet page and change the font color to black to find cells with "invisible" text or formulas.  Sophisticated data mining software and techniques appear to be the realm of outside experts and computer hackers.