This course provides foundational knowledge of techniques required by fraud and financial crime investigators. This includes a historical overview of fraud and financial crimes including recent cases and their impact on society. The course exposes students to an array of different types of frauds and economic crimes, both internal and external, along with profiles of some of fraud and economic crime incidents we see in society today. It also demonstrates how new technology is impacting fraud and economic crimes, both from an incident and an investigative prospective. Students are presented with several case studies that will be utilized throughout the program, from initial incident to resolution, incorporating a variety of forensic tools and techniques that will be reinforced throughout the program. Students learn the fundamentals of the fraud and financial crime investigation process using a proactive, investigation model. This investigation model includes the initial investigation planning, tracking and reporting in which several different case management tools are presented. Students also begin to learn the concepts of fraud and financial crime risk mitigation that will be expanded upon throughout the program. Prerequisite: Admission to the Graduate Certificate in Forensic Investigation of Fraud and Financial Crime.

With the foundational knowledge of fraud and financial crime investigation from the first course (FSCT 9000), in this course students are exposed to forensic accounting, data mining and process mapping tools and techniques. These forensic methods begin to show students how to detect and report financial information related to an investigation. Students will also use them to discover and report on the risk exposure of the fraud and financial crime being investigated. The case studies presented in the first course will be reviewed and advanced using these new methods learned in this course. This will continue to demonstrate how fraud and financial crime investigations progress from initial incident to resolution. The evidence obtained from forensic tools and techniques learned during this course are then added into the student’s investigation report initiated during the first course. Students are then required to review the current state of their investigation case studies to determine if they have sufficient factual basis to proceed or if further review of their initial case theory is required. Prerequisite: FSCT 9000 and Admission to the Graduate Certificate in Forensic Investigation of Fraud and Financial Crime

With the integration of important forensic methods introduced in the second course (FSCT 9010), this course exposes students to more advanced fraud and financial crime investigation processes. This includes more in-depth investigative and reporting methods, including evidence collection and organization. Students advance further the case study information obtained from previous courses to further their investigative skills. Students also incorporate the forensic interview process and several specialized interviewing techniques, including preparing questionnaires, conducting interviews and interpreting results. Students then learn the importance of working with other investigators as part of a team and how to access specialized resources, including legal counsel, forensic accountants and computer forensics practitioners. Students utilize advanced critical thinking and reasoning skills as they apply their knowledge to the financial crime and investigative environment. Prerequisite: FSCT 9010 and Admission to the Graduate Certificate in Forensic Investigation of Fraud and Financial Crime.

With an advanced understanding of the investigative process in place, the investigative portion of the program culminates in this course which exposes students leading-edge technologies used during investigations. Students will learn advanced eDiscovery, digital forensic and internet investigation techniques that have now become an essential part of any fraud and financial crime investigation. Although eDiscovery and digital forensics are specialized fields unto themselves, it is important for students to understanding these tools and the possible evidence that may be acquired to assist fraud and financial crime investigations. The case studies incorporated throughout the program are further examined using the technologies taught in this class. This provides continuity in demonstrating how fraud and financial crime investigations progress from initial incident to resolution. The evidentiary data obtained during this course are added to the student’s on-going investigation report. Students are required to review the current state of their case studies to determine if they have sufficient factual basis to proceed or if review of their initial case theory is required. Students will be required to complete and present their final investigative reports at the end of Course 9040. Prerequisite: FSCT 9020 and Admission to the Graduate Certificate in Forensic Investigation of Fraud and Financial Crime.

Also referred to as fraud management or root cause analysis, fraud and financial crime prevention and detection programs have become a critical component of any proactive investigation process. This final course builds upon advanced investigative skills presented in the program by exposing students with these crime prevention and detection methodologies. Students learn proactive prevention, detection and investigation model strategies. This will highlight the importance of strategically analyzing fraud and financial crime investigation outcomes to determine why they occurred so that controls can be put in place to prevent them from reoccurring. As the capstone course for the program, students will also be required to complete and present their final investigative reports at the end of this course. Final investigative reports and presentations integrate all of the competencies learned during the program. This also provides students with the opportunity to see the connection between the courses, learning objectives and how they apply during a typical forensic investigation. Students are provided with an opportunity to network with industry professionals and a career development coach to assist them in their ongoing professional development. Prerequisite: FSCT 9030 and Admission to the Graduate Certificate in Fraud and Financial Crime.