Graduate Certificate in Forensic Accounting and Fraud Investigations

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
• Are able to apply knowledge gained to unique situations as each investigation is unique

Level: 01

• ACC5030: Detection and Prevention of Fraud
• BUS5008: Introduction to Forensic Accounting and Fraud Investigations
• DAT0108: Computer Forensics and Data Mining
• DAT0109: Cyber Crime Investigations
• PSY0016: Criminology and Ethics

Level: 02

• ACC5031: Forensic Accounting and Fraud Investigations - Advanced
• ACC5032: Money Laundering and Asset Tracing
• ACC5033: Governmental, Small Medium Enterprise (SME) and Not-For-Profit Frauds
• LAW5049: Legal Components in a Forensic Investigation

Level: 03

• ACC5034: Analysis and Critique of Current Fraud Cases
• ENL5035: Interviewing and Presentation of Evidence
• ENL5036: Communication - Report Writing and Witness Testimony

The graduate has reliably demonstrated the ability to:

1. Analyze a variety of financial documents to identify information relevant to a forensic investigation
2. Plan and conduct forensic accounting and auditing investigations that are consistent with current and accepted principles and practices of forensic investigation
3. Develop an investigative methodology grounded in a conceptual framework and consistent with accepted forensic techniques
4. Identify Canadian accounting (Generally Accepted Accounting Principles) and auditing standards (Generally Accepted Auditing Standards) when analyzing and interpreting financial statements
5. Work in compliance with professional rules of conduct, ethical codes, industry standards, and relevant legislation
6. Situate work as a forensic investigator within the context of the Canadian civil and criminal justice systems
7. Locate, assess, analyze, interpret, and report data using computer applications
8. Communicate financial reports and investigative findings clearly and accurately, both orally and in writing, adapting reports to a variety of audience needs and contexts
9. Interact with individuals and groups to support client relationships and maintain effective working relationships
10. Interview individuals and small groups to collect information relevant to a forensic investigation
11. Evaluate the risk of criminal behavior based on an interpretation of both psychosocial determinants for fraud, as well as trends in the industry
12. Identify and apply discipline-specific practices that contribute to the local and global community through social responsibility, economic commitment, and environmental stewardship

Employment opportunities may include such positions as forensic accounting/litigation consultant, tax auditor, gaming investigator, insurance investigator, internal investigator, fraud investigator, data analytics, and internal auditor.