Forensic Accounting and Fraud Investigations
This program is listed under the following fields of study:
Other Delivery Options
If you are interested in joining the growing field of forensic accounting and fraud investigations, this Ontario College Graduate Certificate program provides you with the professional skills and practical techniques to detect and prevent fraud in today's business world. Learn how to investigate and analyze financial evidence, apply computer techniques to investigations, and understand the theories of ethics and criminology.
To qualify for this certificate, you must complete the program within six years.
This program is well-suited for students who:
- Enjoy analyzing and reporting on a variety of financial information.
- Are interested in criminal accounting investigations and civil proceedings.
- Enjoy problem solving.
- Are organized in their work and pay attention to detail.
Employment opportunities may include positions, such as forensic accounting/litigation consultant, tax auditor, gaming investigator, insurance investigator and internal auditor. Graduates may find employment in the public or private sector in a variety of areas including fraud and economic loss quantification, expert witness testimony, criminal investigations and the rapidly evolving area of computer fraud.
Fees & Expenses
Fees for part-time programs are charged on a course-by-course basis and are published on each individual course page. For questions related to fees, please call the Registrar's Office at 613-727-0002.
Once you have completed all the courses in the program, it is the responsibility of the student to contact the Registrar's Office to obtain a certificate/diploma application. A graduation fee of $40 will be charged when the application is submitted. When your certificate/diploma application has been approved, you will be invited to Spring or Fall Convocation.
Textbooks and materials for this program cost approximately $500 per term.
- Applicants are required to provide proof of a university degree or three-year college diploma in a related business area, or proof of sufficient work experience in the accounting, auditing or investigative fields. Examples of work experience recognized would be accounting, internal auditing, financial auditing, fraud examinations, investigation work, loss prevention and security reviews, financial risk analysis, compliance auditing, regulatory examinations and law enforcement work.
- Applicants with International transcripts must provide proof of either: TOEFL-Internet-based (iBT)-overall 88, with minimum of 22 in each section OR IELTS-International English Language Testing Service-Overall band of 6.5 with a minimum of 6.0 in each band.
Please fill out an application form and return with all supporting documentation to:
1385 Woodroffe Avenue, Ottawa
ON K2G 1V8
- This program is endorsed by the Association of Certified Forensic Investigators of Canada ACFI.
For more information, please contact Coordinator Bob Pulfer at email@example.com or 613-727-4723 ext. 6181.
|BUS5008||50.0||Introduction to Forensic Accounting and Fraud Investigations|
|LAW5049||50.0||Legal Components in a Forensic Investigation|
|DAT0108||50.0||Computer Forensics and Data Mining|
|ACC5030||50.0||Detection and Prevention of Fraud|
|PSY0016||50.0||Criminology and Ethics|
|DAT0109||50.0||Technology Fraud Investigations|
|ACC5031||50.0||Forensic Accounting and Fraud Investigations - Advanced|
|ENL5035||50.0||Interviewing and Presentation of Evidence|
|ACC5032||50.0||Money Laundering and Asset Tracing|
|ENL5036||50.0||Communication - Report Writing and Witness Testimony|
|ACC5033||50.0||Governmental, Small Medium Enterprise (Sme) and Not-For-Profit Frauds|
|ACC5034||50.0||Analysis and Critique of Current Fraud Cases|
BUS5008 Introduction to Forensic Accounting and Fraud Investigations
Financial crime is prevalent in today's society and a challenge for accountants, auditors and other professionals to detect and prevent. Students gain a basic introduction to fraud in North America. They are introduced to a variety of fraud theories and fraud schemes, such as credit card and identity theft, money laundering, financial statement fraud, health care fraud, insurance fraud, skimming and larceny schemes, cheque and credit card fraud, billing schemes, payroll schemes, bribery and Internet fraud.
LAW5049 Legal Components in a Forensic Investigation
Fraud investigators engage in just about any type of investigation, including criminal or civil, and must always work within the limits of the law. Students are introduced to the rules of statutory, civil and criminal laws relevant to the conduct of forensic investigations. They gain an understanding of the Canadian legal systems and familiarize themselves with the rules of evidence; federal and provincial statutory, civil and common law systems; the Charter of Rights and Freedoms; the court systems in Canada; and the Canadian Criminal Code and the criminal justice system. They also explore differences between direct and circumstantial evidence.
DAT0108 Computer Forensics and Data Mining
Corporations today store vast amounts of financial information in large complex financial systems. As a result, fraud professionals need to utilize tools and techniques that scan across vast amounts of data to potentially identify frauds or weaknesses in financial systems. Hence, this course is designed to educate students on the different computer-based tools and data-mining techniques available to save time and assist them in their investigation.
ACC5030 Detection and Prevention of Fraud
Detecting fraud, even for a seasoned professional, is not always easy, and preventing it can be twice as challenging. Students learn how to use analysis tools (Fraud Triangle) to detect fraud and prevent fraud from occurring. Students also explore the aspects of internal control and the theories available to assist in fraud detection and prevention. They examine how an internal audit function within a company can assist the organization in detecting and preventing fraud by utilizing such tools as an ethics hotline.
PSY0016 Criminology and Ethics
Students examine a variety of criminal theories and attempt to explain why people commit crimes. Psychological and behavioural theories and how they relate to individual or corporate motives to commit fraud are reviewed. Ethical decisions that are made daily in the workplace and how these choices affect corporate integrity and corporate governance are also explored.
DAT0109 Technology Fraud Investigations
The world of fraudulent technology crimes and how they effect our every day lives is explored. Students learn about the methods, processes, special procedures and security advances in technologies to solve these crimes. They are introduced to the forensic tools and techniques available to improve their investigation skills. Students learn about the available scanning and imaging software to assist them in their investigations. This part of the course is designed to assist students in searching, gathering and presenting information.
ACC5031 Forensic Accounting and Fraud Investigations - Advanced
Students gain a deeper understanding of fraud investigation in North America and the rest of the world. Specifically, they explore fraud theories and schemes, such as embezzlement, bribery, insurance fraud and money laundering. Applying methodologies to case studies, students analyze standard practices, financial statement fraud and misstatement, and the investigator's roles and responsibilities during engagement.
ENL5035 Interviewing and Presentation of Evidence
Communication skills during an investigation are critical in achieving good results in an evidence presentation. In any investigation, the gathering and presentation of effective evidence leads to building a strong case. The possession of effective interviewing skills underscores the quality of the evidence gathering process. Utilizing effective interviewing techniques learned in a mock trial setup, students identify information on key issues of a case and practise interviewing alleged suspects and potential witnesses.
ACC5032 Money Laundering and Asset Tracing
Money laundering and asset tracing are common economic crimes. Students learn how criminals conceal their illegally obtained gains and convert them into untraceable assets. They are introduced to the international controls and regulations in place to prevent and detect potential sources of money laundering. Students examine various methods and techniques of tracing assets.
ENL5036 Communication - Report Writing and Witness Testimony
Reports and other communications play an integral part of the process in forensic investigations. Students learn to communicate to their intended audience and apply useful techniques to assist in the investigation process. They also examine how to interact with individuals and groups to achieve efficiency in the collection of relevant information. Students are required to write a report and present their findings in a mock trial situation, as well as apply various interviewing techniques in mock trial cases.
ACC5033 Governmental, Small Medium Enterprise (Sme) and Not-For-Profit Frauds
Students learn about government, small medium enterprise (SME) and not-for-profit (NFP) frauds including: contract rigging, funding entitlement programs, fictions or double billing schemes, and kickback affect, cash larceny and skimming schemes. In addition to learning the characteristics and types of SME and NFP organizations, students are exposed to how internal controls and the Board of Directors play an integral role in the prevention of NFP and SME frauds. Students review recent government frauds and attempt to determine the cause and how they could be prevented in the future. They also learn the characteristics and types of SME frauds and how they differ from frauds against large government and private organizations.
ACC5034 Analysis and Critique of Current Fraud Cases
Every forensic accounting and fraud professional learns from their current and past fraud investigations and those conducted by their peers. Students analyze and discuss past fraud cases to gain knowledge of case pitfalls and benchmarks that led to the successful investigation. They analyze previous fraud cases and prepare written reports in the form of a professional presentation. The reports are based on a mock trial of a court case featuring the application of interviewing techniques.