Forensic Accounting and Fraud Investigations

Ontario College Graduate Certificate (12 courses) Part-time Online
Program Code: 1801X07PWO Academic Year: 2016/2017

This program is listed under the following fields of study:

Other Delivery Options

Full-time Online

Our Program

If you are interested in joining the growing field of forensic accounting and fraud investigations, this Ontario College Graduate Certificate program provides you with the professional skills and practical techniques to detect and prevent fraud in today's business world. Learn how to investigate and analyze financial evidence, apply computer techniques to investigations, and understand 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 and the rapidly evolving area of computer fraud.

To qualify for this certificate, you must complete the program within six years.

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.

Your Career

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

Fees & Expenses

Fees for part-time programs are charged on a course-by-course basis and are published on each individual course page. For questions related to fees, please call the Registrar's Office at 613-727-0002.

Graduation Fee

Once you have completed all the courses in the program, it is the responsibility of the student to contact the Registrar's Office to obtain a certificate/diploma application. A graduation fee of $40 will be charged when the application is submitted. When your certificate/diploma application has been approved, you will be invited to Spring or Fall Convocation.

Text books and materials cost approximately $500 per term and can be purchased from our College bookstore online.

Admission Requirements

Program Eligibility

Applicants are required to provide official transcripts demonstrating successful completion of a university degree or three-year college diploma in a related business/fraud investigations area (e.g. accounting, financial auditing, law/police enforcement, investigations and security).

Also, 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 along with proof of either:

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

Please forward application form and application documentation to:

Program Coordinator, Forensic Accounting and Fraud Investigations Program
Centre for Continuing and Online Learning
Algonquin College
1385 Woodroffe Ave, Room P209
Ottawa ON K2G 1V8

Program Eligibility

Applicants are required to provide proof of a university degree or three-year college diploma in a related business area; or proof of sufficient work experience in the accounting, auditing or investigative fields. Examples of work experience recognized would be accounting, internal auditing, financial auditing, fraud examinations, investigation work, loss prevention, security reviews, financial risk analysis, compliance auditing, regulatory examinations and law enforcement work.

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). This documentation will be assessed for an equivalency to successful completion of a university degree or three-year college diploma.

This program requires an application process. For proof of sufficient work experience submit current resume/cv and a letter from an employer attesting to your related experience.

Please forward form and application documentation to:

Program Coordinator, Forensic Accounting and Fraud Investigations Program
Centre for Continuing and Online Learning
Algonquin College
1385 Woodroffe Ave, Room P209
Ottawa ON K2G 1V8


This program is endorsed by the Association of Certified Forensic Investigators of Canada ACFI.

  • This programs is also offered full-time online.
  • As a course registrant, you may only register for a maximum of three courses in the program.
  • Should you wish to complete the program, you must meet the program admission requirements, and formally apply to be accepted into the program.
  • Courses taken within six semesters from the first course registration may be applied toward the program once you are accepted as a program registrant. However, the College reserves the right to determine your eligibility for program admittance.

Program Progression

As per policy AA39: Program Progression and Graduation Requirements when students are admitted to a program, they are assigned to the Program of Study that aligns with their start date. If a student takes a break for two or more consecutive terms the Program of Study is reset to align with the current version (when studies are resumed). For more information please contact your Program Coordinator.

CCOL Academic Planner

The Academic Planner provides registered part-time students in the Centre for Continuing and Online Learning (CCOL) the ability to declare into a program of study. The Academic Planner outlines successfully completed courses to date, as well as courses that need to be completed in order to meet graduation requirements. It is therefore, essential that all part-time students in CCOL declare to their program of study, allowing administrators to plan course offerings. The tool is available on ACSIS, located under 'Continuing Education' on the left-hand toolbar.

Additional Information

For more information, please contact Natalie Gamble, Program Coordinator, or 613-727-4723 ext. 5864.


Online:Online Learning   
HoursCourse NameSummer
Series: 01
ACC503050.0Detection and Prevention of FraudOnline Learning
BUS500850.0Introduction to Forensic Accounting and Fraud InvestigationsOnline Learning
DAT010850.0Computer Forensics and Data MiningOnline Learning
DAT010950.0Technology Fraud InvestigationsOnline Learning
PSY001650.0Criminology and EthicsOnline Learning
Series: 02
ACC503150.0Forensic Accounting and Fraud Investigations - AdvancedOnline Learning
ACC503250.0Money Laundering and Asset TracingOnline Learning
ACC503350.0Governmental, Small Medium Enterprise (Sme) and Not-For-Profit FraudsOnline Learning
LAW504950.0Legal Components in a Forensic InvestigationOnline Learning
Series: 03
ACC503450.0Analysis and Critique of Current Fraud CasesOnline Learning
ENL503550.0Interviewing and Presentation of EvidenceOnline Learning
ENL503650.0Communication - Report Writing and Witness TestimonyOnline Learning


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 an internal audit function within a company can assist the organization in detecting and preventing fraud by utilizing such tools as an ethics hotline.

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 credit card and 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. 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.

DAT0109 Technology Fraud Investigations

The world of fraudulent technology crimes and how they affect everyday life are explored. Students learn the methods, processes, special procedures and security advances in technologies to solve these crimes. Forensic tools and techniques available are introduced to improve investigation skills. Students also learn about the available scanning and imaging software to assist them in their investigations. Students develop skills in researching, gathering and presenting information.

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 investigation in North America and the rest of the world. Specifically, they explore fraud theories and schemes, such as embezzlement, bribery, insurance fraud and money laundering. Applying methodologies to case studies, students analyze standard practices, financial statement fraud and misstatement, and the investigator's roles and responsibilities during engagement.

Pre-requisites: BUS5008

ACC5032 Money Laundering and Asset Tracing

Money laundering and asset tracing are common economic crimes. 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, fictions or double billing schemes, and kickback affect, cash larceny and skimming schemes. In addition to learning the characteristics and types of SME and NFP organizations, students are exposed to how internal controls and the Board of Directors play an integral role in the prevention of NFP and SME frauds. 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 and private organizations.

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 learned in a mock trial setup, 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.