Online Fraud Investigation & Forensic Accounting Courses

This course will provide students with a basic understanding of white collar crime including defining white collar crime, fraud, the fraud triangle, principle types of fraud, causes of white collar crime, theoretical underpinnings of crime causation, and noted theorists in the field. 3 credits

This course will engage students in the study of: fraudulent behaviors, individual and organizational ethical processes, fraud prevention programs and tools, and fraudulent activities. Students will study theories related to the criminogenic organization and learn how fraud prevention programs and establishing ethical corporate cultures can reduce the likelihood of criminal behaviors. Assignments will challenge students to link material covered with a historic case. 3 credits

This course will engage students in the study of the history of the development of the criminal rules of evidence and describe their purpose and goals. Students will study theories related to the U.S. Constitution and the Bill of Rights in order to understand how they are designed to protect individual rights. The student will also be exposed to select Federal Rules of Evidence and their applicability to the goal of obtaining relevant, reliable and competent evidence for use at trial. The assignments will challenge students to research, analyze and understand the criminal justice system and will advise on how to properly obtain and protect evidence to enable the prosecutor to prove guilt of the party. 3 credits

This course will provide students the opportunity to develop a solid understanding of accounting terminology and theory, accounting and business processes, types and purposes of financial statements, processes for analyzing financial statements, detecting financial statement fraud, identifying fraudulent financial transactions, exploring types of financial fraud schemes, calculating economic damages, and life style analysis. 3 credits

This course will provide students with a basic understanding of the field of auditing and its relation to the detection and investigation of fraud, procedures employed during a fraud audit, document analysis, internal controls and their impact on fraud; the risk management assessment process as it relates to fraud, and report writing for fraud. 3 credits

This course offers a theoretical and hands-on examination of the complexities of cybercrime and the difficulty of investigating and prosecuting cybercrime cases. Students will understand cybercriminals and the science of social media. Students will evaluate methods to protect organizational and personal data from cybercrime. Finally, students will develop an understanding of the national U.S. and international law regulating cyber activity, and understand the complexities of compliance. 3 credits

An investigation into the technology tools used in fraud examination and financial forensics as well as the role of technology in committing fraud and white-collar crime. The course includes the examination of computer-aided forensic accounting investigation techniques, various data mining/data extraction software, and case management software. Finally, this course explores the role of technology in committing white collar crime and the difficulty of investigating and prosecuting these types of cases.

This course covers fraud investigations including the steps in an investigation and key considerations. Topics include: when and why to call in forensic accounting investigators; teaming with forensic investigators; anonymous communications; covert operations; gathering and documenting evidence; potential missteps when fraud is suspected; sources of information; investigation techniques; the interview and interrogation process; report writing; supporting a criminal prosecution; working with attorneys; and the fraud examination checklist. 4 credits

This course will build upon the threats and technologies introduced in Cybercrime (MFF730) as well as introduce more technical topics. The course provides students with a more thorough understanding of important topics such as encryption, obfuscation, virtual currency, preparing for online investigations. Students will also be introduced to the dark web and sources for discovering sites as well as security precautions they should take. Additionally, the class will introduce intelligence and analysis topics such as link analysis, clear net, and dark targeting methodologies. The class will be online with hands-on exercises. 3 credits

This course builds off of topics covered in MFF730 and MFF741. Students will leverage the following techniques: anonymizing oneself, analytic targeting, intelligence methodologies and data analysis. Students will identify targets of interest and safely navigate to forums and marketplaces of interest. The course will consist of a capstone event at the National Cyber-Forensics and Training Alliance. 3 credits