Certificate in Fraud Investigation

The fraud investigation certificate provides an interdisciplinary foundation of the core knowledge needed in the field of fraud investigation, both by law enforcement personnel and internal organizational personnel and consultants. The certificate is designed to enhance one's understanding of fraud, including motives, rationalization, and opportunity (the fraud triangle). Case studies and current events are used to analyze fraud from various points of view: incentives and pressures, the capacity to commit fraud, opportunity, and integrity (the fraud diamond).

Note: Courses may be applied to only one certificate; some prerequisites may need to be fulfilled before beginning certificate courses.

One of the following accounting foundation courses: 3

• ACCT 220 Principles of Accounting I
• ACCT 301 Accounting for Nonaccounting Managers

The following criminal justice foundation course:

• CCJS 234 Criminal Procedure and Evidence (3)

One of the following investigation and deterrence courses in accounting: 3

• ACCT 320 Fraud Detection and Deterrence
• ACCT 438 Fraud and Forensic Accounting

One of the following investigation and deterrence courses in criminal justice: 3

• CCJS 341 Criminal Investigation
• CCJS 453 White-Collar Crime

One of the following courses: 3

• ACCT 433 Audit and Control of Information Technology
• CCJS 390 Cyber Crime and Security
• CCJS 421 Computer Forensics

The following required course:

• ACCT 440 Forensic and Investigative Accounting (3)

Total credits for certificate in Fraud Investigation: 18