Forensic Accounting and Fraud Examination Graduate Certificate

The College of Business and Economics offers a specialized graduate certificate in Forensic Accounting and Fraud Examination to meet the demand for forensic accountants who are needed to combat widespread growth in white collar crime, fraud, and the illegal international movement of money. There are multiple career opportunities in the public and private sectors for those who earn this certificate. Federal agencies such as the Securities and Exchange Commission and the F.B.I. are seeking specialized accountants who possess this unique forensic knowledge. Private firms who must comply with legislation such as the Dodd-Frank and Sarbanes-Oxley Acts also need auditors who are skilled at detecting, preventing and deterring fraud. The program includes two in-class/online case examinations and two examination engagements that students must complete in a team format. Both require students to present and defend their work in front of practicing professionals as follows:

• Pitch to Prosecutor Exercise in Accounting 581
• Moot Court Exercise (Capstone Experience) in Accounting 584

This online certificate provides accountants with additional knowledge and skills in these areas. WVU also offers a master’s degree in Forensic and Fraud Examination.

Residency Requirements to Complete the Program

While WVU is embracing the online instructional delivery, we are also committed to experiential learning, so two 2-day residencies are required (generally, Thursday, Friday and/or Saturday). 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. The online format enables working professionals to take advantage of graduate education without taking a leave of absence from work or being confined to evening or weekend classroom commitments.

• Residency 1: As part of the first residency, students participate in (1) Financial Crime Scene Investigation (CSI-F) at WVU's Crime Scene Complex, (2) Pitch-to-Prosecutor and (3) Advanced Data Mining.
• Residency 2: As part of the second residency, following the successful completion of the Accounting 583 and 584 online requirements, students participate in (1) a full day of Interviewing and Interrogation training, (2) Moot Court and (3) a wrap-up session

Admissions Requirements

Applicants must have a bachelor’s degree from an accredited university with a GPA of 2.9 or higher and GMAT score of 500 unless the applicant is a certified public accountant, has a law degree, has been admitted to a law school, or has two years of anti-fraud or fraud-related (auditing) experience. Given that the undergraduate grade point average will be heavily relied upon to evaluate academic ability, applicants may want to consider taking the GMAT or GRE if the G.P.A. is under 3.0.

Accreditation

West Virginia University is accredited by the Higher Learning Commission. In addition to accreditation by AACSB International—The Association to Advance Collegiate Schools of Business—the Department of Accounting holds an additional accreditation by AACSB, making it one of the top programs in the country.