Forensic Accounting and Fraud Investigations at Algonquin College

Study the skills and techniques needed to pursue a career detecting and preventing fraud.

If you are interested in joining the growing field of forensic accounting and fraud investigations, the Forensic Accounting and Fraud Investigations Ontario College Graduate Certificate program provides you with the professional skills and techniques to detect and prevent fraud in today's business world. Learn how to:

• Investigate and analyze financial evidence
• Apply computer techniques to investigations
• Utilize the theories of ethics and criminology

Graduates may find employment in the public or private sector in a variety of areas including:

• Fraud and economic loss quantification
• Expert witness testimony
• Criminal investigations
• Computer fraud

Success Factors

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.

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 behaviour 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.

Careers

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

Program Eligibility

• Ontario College Diploma, Ontario College Advanced Diploma or Degree in a related business/fraud investigations area (e.g. accounting, financial auditing, law/police enforcement, investigations and security) or equivalent.
• Applicants are to provide documentation that includes current resume/cv and a letter from an employer attesting to all relevant work experience (paid work only) in a related business/fraud investigations area (e.g. accounting, financial auditing, law/police enforcement, investigations and security).

Applicants with international transcripts must provide proof of the subject-specific requirements noted above and may be required to provide proof of language proficiency. Domestic applicants with international transcripts must be evaluated through the International Credential Assessment Service of Canada (ICAS) or World Education Services (WES).

• IELTS-International English Language Testing Service (Academic). Overall band of 6.5 with a minimum of 6.0 in each band; OR
• TOEFL-Internet-based (iBT)-overall 88, with a minimum of 22 in each component: Reading: 22; Listening: 22; Speaking: 22; Writing: 22.