FORENSIC ACCOUNTING AND FRAUD INVESTIGATION CERTIFICATE (FAFI)

The West Virginia University College of Business and Economics is now offering the Forensic Accounting and Fraud Investigation graduate certificate online with two required 3-day residencies on campus in Morgantown, W.Va.

The 12 credit hour graduate certificate in Forensic Accounting and Fraud Investigation prepares students for exciting opportunities in the anti-fraud and forensic accounting profession. Whether your interest is fraud examination, white collar crime, fraudulent financial reporting, or civil litigation, you will master these skills in a team-based online environment, equipping you to assume a role in public accounting, law enforcement, industry, government or education.

Many of our distinguished faculty have earned doctorates from leading business schools and are experts with extensive anti-fraud, forensic accounting, business and professional experience, enabling them to bridge the gap between theory and practice.

Hallmarks of this program include exposure to practicing professionals and experiential learning. Throughout the program, students have extensive exposure to world class experts, in addition to our superior full-time faculty. The real-world expertise brought to the classroom in the areas of complex fraud and financial crime investigation (e.g., organized criminal, drug trafficking, money laundering and terrorism financing), interviewing, international issues (e.g., moving money around the world, money laundering, Foreign Corrupt Practices Act) and courtroom preparation yield students who not only know but have done what it takes to be successful in the real world.

Program Overview

The graduate certificate in Forensic Accounting and Fraud Investigation consists of 12 credit hours, taken in four graduate courses. The four courses are typically completed over two semesters. However, students can take a schedule of classes that fit into their busy life style.

While WVU is embracing the online instructional delivery, we are also committed to experiential learning, so two 3-day residencies are required. These residencies will enhance your educational experience by exposing you to practicing experts currently working in the fraud examination and forensic accounting profession. Meeting your classmates and expanding your WVU network adds to the experience.

 

Semester 1
ACCT 581 Fraud Investigation
Types of fraud, documents, sources of evidence, and analysis of internal and external fraud schemes with an emphasis on the skills needed to identify and investigate fraud.
ACCT 582 Fraud Data Analysis
Topics include: Digital prevention and deterrence, digital evidence, digital detection and investigation including data mining, digital presentation and reporting tools, cyber-crime and electronic case management tools.
These two courses are independent but must be completed as prerequisites for ACCT 583 and 584.
Residency 1: "Pitch to Prosecutor"
As part of the residency, following the successful completion of Acct 581 and 582, students participate in Financial Crime Scene Investigation (F-CSI) at WVU’s Crime Scene Complex where financial data is collected that will be incorporated into the Acct 583 and 584 investigative assignment.
Semester 2
ACCT 583 Fraud: Criminology/Legal Issues
Topics include auditors/ fraud examiners responsibility to detect fraud, investigative techniques, interviewing skills, legal concepts, evidence management, criminology and ethics.
ACCT 584 Advanced Fraud Investigation
Major case investigation of complex frauds and financial crimes and an emphasis on forensic and litigation support investigations. The course requires testimony of case investigative results in a moot court setting. Topics include terrorism financing, organized crime; drug trafficking, conspiracy, RICO and money laundering.
Residency 2: "Moot Court"
(Capstone Exercise)

Program Requirements

An undergraduate degree from an accredited university.

A satisfactory GMAT or GRE score*, generally 50th percentile or higher, is required unless you hold a Certified Public Accountant certificate or law degree, or have been admitted to an accredited law school.

The following courses, or their equivalent in terms of course work or professional experience, are prerequisites for ACCT 581, Fraud Investigation, and ACCT 582, Fraud Data Analysis:

• ACCT 201 - Principles of Accounting
• ACCT 311 - Intermediate Accounting
• ACCT 322 - Accounting Systems
• ACCT 451 - Auditing Theory

Additionally, ACCT 581 and ACCT 582 must be completed before taking ACCT 584, Advanced Fraud Investigation.

*Any applicant with five or more years of professional work experience may request a waiver of the GMAT or GRE. To request a waiver, send your resume and waiver request to Timothy.Pearson@mail.wvu.edu. Given that your undergraduate GPA will be heavily relied upon to evaluate academic ability, you may want to consider taking the GMAT or GRE if your GPA is under a 3.0.

Application Process

To apply, please follow the instruction at http://apply.wvu.edu/applyNow

Applicants must be admitted to WVU as a non-degree graduate student using 2199 as the major code.

Applicants must send a resume providing detailed work experience to the Department of Accounting and Management Information Systems and indicate that they are applying for admission to the graduate certificate in Forensic Accounting and Fraud Investigation program. Additionally, applicants should arrange to have their GMAT or GRE scores sent to West Virginia University.



If the resume is sent via email attachment, please send the message to Timothy.Pearson@mail.wvu.edu.

Tuition

Tuition can be found at online.wvu.edu/Registration/tuitionFees.php.

Residencies

There will be one residency per semester, for a total of two 3-day residencies.

Residency experiences will include:

Experiential Learning

The experiential learning assignments are designed to ensure that graduates can "hit the ground running" in their jobs. The two experiential assignments are: