The widespread growth in white-collar crime and the increased need for homeland security have greatly raised the demand for forensic accountants and fraud investigators. Federal, state, and local governmental agencies, such as the Securities and Exchange Commission, the Internal Revenue Service, and the Offices of Inspector General all need accountants with forensic investigation skills. In the private sector, recent legislation (Sarbanes-Oxley Act of 2002) and auditing standards (Statement on Auditing Standard No. 99) require companies and their auditors to be more aggressive in detecting and preventing fraud.
Our Division of Accounting has responded to this demand by developing an academic program designed to prepare entry-level accountants and others for forensic accounting and fraud investigative careers. Although many schools have added a single graduate or undergraduate course to their curricula, only a handful offer the kind of multi-course graduate certificate program that we do. And ours is the only one in this region.
We offer a 12-credit graduate Certificate in Forensic Accounting and Fraud Investigation during summer sessions. Students may take two paths to earn this certificate:
Our forensic accounting faculty have solidified WVU's reputation as a leader in forensic curricula. Drs. Richard Riley and Bonnie Morris, our forensic accounting faculty, led the effort to develop national curriculum guidelines for fraud and forensic accounting programs for the National Institute of Justice.