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Courses

Students have the option of two different routes on their way to getting their graduate certificate in Forensic Accounting & Fraud Examination

Option 1: Graduate Certificate in Forensic Accounting & Fraud Examination (FAFE)

Students will complete four courses. All four courses are taught using actual and simulated case materials, a hands-on approach to prepare students for their careers in litigation support, forensic accounting and fraud examination. To mimic real-world expectations, students are required to perform two actual engagements and report their findings both in writing and orally – see pitch-to-prosecutor and moot court exercise description below.

Courses

  • ACCT 581 Fraud Investigation (MPA equivalent course is ACCT 556): Types of fraud, sources of evidence, and analysis of internal and external fraud schemes with an emphasis on the skills needed to identify, investigate and litigate fraud and forensic accounting allegations.
  • ACCT 582 Fraud Data Analysis (MPA equivalent course is ACCT 521): 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.
  • ACCT 583 Fraud Criminology/Legal Issues: The professional's/ fraud examiner's responsibility to detect fraud, investigative techniques, interviewing skills, legal concepts, evidence management, criminology, and ethics. The Association of Certified Fraud Examiner (ACFE) CFE Exam Prep Course, embedded in Accounting 583, is the ACFE Exam Prep Course, making you eligible and qualified to sit for the CFE Exam.
  • ACCT 584 Advanced Fraud Investigation: Investigation of complex frauds and financial crimes and an emphasis on forensic and litigation support investigations, including international money laundering, organized criminal activities and terrorism financing. The course requires testimony of case investigative results in a moot court setting.

Association of Certified Fraud Examiner (ACFE) CFE Exam Prep Course: Embedded in Accounting 583 is the ACFE Exam Prep Course, making you eligible and qualified to sit for the CFE exam.

Experiential Learning

The program includes two in-class / on-line 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

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 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 residency, following the successful completion of the Acct 583 and 584 on-line requirements, students participate in (1) a full day of Interviewing and Interrogation training, (2) Moot Court and (3) a wrap-up session.

Option 2: Graduate Certificate in Forensic Accounting & Fraud Examination (FAFE) and the Master of Professional Accountancy Degree (MPA)

Courses

As part of their degree requirements, MPA students will complete the following courses

  • ACCT 556 Fraud Detection and Deterrence  (FAFE equivalent course is ACCT 581): The auditor's responsibility with respect to fraud detection and investigation and management's responsibility for fraud deterrence and implementation of effective prevention measures. Identification, analysis, and examination of fraud using actual and simulated data. Substitutes for ACCT 581

  • ACCT 521 Information Technology Auditing  (FAFE equivalent course is ACCT 582): Information technology auditing techniques, issues, and current topics, including risk assessment, general and application control testing, computer assisted audit tools and techniques, and testing of databases and local area networks. Substitutes for ACCT 582

To earn the Certificate in Forensic Accounting and Fraud Examination, MPA students must also complete the following two courses during the second four-week summer session:

  • ACCT 583 Fraud: Criminology/Legal Issues

  • ACCT 584 Advanced Fraud Investigation

Students will complete four courses, two of which provide academic credit in both the MPA and FAFE Graduate Certificate. All four courses are taught using actual and simulated case materials, a hands-on approach to prepare students for their careers in litigation support, forensic accounting and fraud examination. To mimic real-world expectations, students are required to perform two actual engagements and report their findings both in writing and orally – see pitch-to-prosecutor and moot court exercise below.

  • ACCT 581 Fraud Investigation (MPA equivalent course is ACCT 556): Types of fraud, sources of evidence, and analysis of internal and external fraud schemes with an emphasis on the skills needed to identify, investigate and litigate fraud and forensic accounting allegations.
  • ACCT 582 Fraud Data Analysis (MPA equivalent course is ACCT 521): 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.
  • ACCT 583 Fraud Criminology/Legal Issues: The professional's/ fraud examiner's responsibility to detect fraud, investigative techniques, interviewing skills, legal concepts, evidence management, criminology, and ethics.
  • ACCT 584 Advanced Fraud Investigation: Investigation of complex frauds and financial crimes and an emphasis on forensic and litigation support investigations, including international money laundering, organized criminal activities and terrorism financing. The course requires testimony of case investigative results in a moot court setting.

Association of Certified Fraud Examiner (ACFE) CFE Exam Prep Course:  Embedded in Accounting 583  is the ACFE Exam Prep Course, making you eligible and qualified to sit for the CFE Exam.

Experiential Learning

The program includes two in-class / on-line 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

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 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 residency, following the successful completion of the Acct 583 and 584 on-line requirements, students participate in (1) a full day of Interviewing and Interrogation training, (2) Moot Court and (3) a wrap-up session.