COURSE DESCRIPTIONS

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 various techniques such as an ethic hotline and a Fraud risk assessment within a company can assist the organization in detecting and preventing fraud.

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 identity theft, money laundering, financial statement fraud, healthcare fraud, insurance fraud, skimming and larceny schemes, cheque and credit card fraud, billing schemes, payroll schemes, bribery and Internet fraud.

DAT0108 Computer Forensics and Data Mining

Corporations today store vast amounts of financial information in large, complex financial systems commonly referred to as Big Data. 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. Students learn different computer-based tools and data-mining techniques available to save time and assist them in their investigation, to identify anomalies in large data sets.

DAT0109 Cyber Crime Investigations

The world of fraudulent Cybercrimes (or Cyber-fraud), and how they affect our everyday 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 software to assist them in their investigations. Through case studies, discussions, and research. Students learn the process of searching, gathering, and presenting information on cybercrime investigations.

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.

ACC5031 Forensic Accounting and Fraud Investigations - Advanced

Students gain a deeper understanding of fraud in North America and the rest of the world. Specifically, they explore fraud theories and schemes, legal elements and investigation planning. Applying methodologies to case studies, students analyze standard practices, financial statement fraud and misstatement, and the investigator's roles and responsibilities when conducting a fraud investigation.

Pre-requisites: BUS5008

ACC5032 Money Laundering and Asset Tracing

Money laundering is a common economic crime. Students learn how criminals conceal their illegally obtained gains and convert them into untraceable assets. International controls and regulations to prevent and detect potential sources of money laundering are introduced. Various methods and techniques of tracing assets are examined.

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, fictitious or double billing schemes, kickbacks, cash larceny and skimming schemes. Students are exposed to how internal controls and the various stakeholders play an integral role in the prevention of frauds in each of these organizations. 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, private organizations, and not-for-profits.

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 system 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. Differences between direct and circumstantial evidence are also explored.

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.

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, students identify information on key issues of a case and practise interviewing alleged suspects and potential witnesses.

ENL5036 Communication - Report Writing and Witness Testimony

Reports and other types of communications play an integral part in the process of 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.