Department website: https://business.wvu.edu/academics/accounting-department/forensic-and-fraud-examination
Degree Offered
- Master of Science in Forensic and Fraud Examination
Certificate Offered
- Forensic Accounting and Fraud Examination
Nature of the Program
The 30 credit-hour online program is comprised of a core curriculum of forensic and fraud examination classes centered on data analytics for success in this career path. Students complete this program in one-to-two years with two required virtual residencies. The core curriculum is paired with an area of emphasis in either Business Cybersecurity, Data Analytics, or Management to create a well-balanced approach to the field. Courses build throughout the program to incorporate previously acquired skills and allow students to immediately put those skills to use through hands-on experiential learning. During the first residency, students will evaluate a simulated crime scene to collect electronic and paper financial evidence and make a pitch to a prosecutor as to whether or not an indictment should be pursued. In the second residency, students will concentrate on the detection of deception during an interview and testify as expert witnesses in moot court. Content incorporates auditing, information technology, financial, and managerial accounting, etc. particularly as these topics interface with forensic and fraud examination material.
Academic Standards
In addition to the University’s academic and professional standards, students enrolled in a John Chambers College of Business and Economics master’s degree program must also abide by the following standards:
- Students must have a minimum cumulative GPA of 3.0 to earn a degree from their graduate program, without exception.
- A student who cannot mathematically meet the 3.0 GPA requirement to successfully complete the degree, within a reasonable period of time (as defined by the Program Coordinator or designee), will be dismissed from their academic program. Visit the Probation, Suspension, and Dismissal section of the University’s Graduate Catalog for more information about this topic.
- Students must follow the professional standards established by their college, degree program and/or department. A student who violates the established professional standards may be placed on probation, suspended, or dismissed from their program.
- A student whose cumulative GPA falls below 2.75 will automatically be placed on academic probation.
- A student will be dismissed from their program if their GPA is not raised to 2.75 by the end of their subsequent semester of enrollment.
- A student will be dismissed from their program if they earn a letter grade below C- in more than one required course.
- A student who earns a letter grade of D or F in any required course must repeat the course and earn a minimum letter grade of C-.
- Any grade earned in a repeated course at the graduate level is included in the calculation of a student’s overall and major GPA, along with the original grade earned in the course. Additionally, the original grade earned in the course will remain on the student’s academic transcript/permanent record. Visit the Grades section of the University Graduate Catalog for more information about this topic.
Any exceptions to the above standards must be approved in writing by the Associate Dean for Graduate Programs and the Program Coordinator.
Administration
Program Coordinator
- Kip Holderness - Ph.D. (Bentley University)
Admissions for 2025-2026
To gain admission to the M.S. in FFE or FAFE Certificate programs, an applicant must have a bachelor’s degree from an accredited institution. Admissions decisions are based on an assessment of expected success in the program shown by the application materials and according to space available. Each applicant must submit the following as part of their application:
- Academic transcript(s) of all prior academic work
- A minimum GPA of 2.9 is required for admission to this program
- Statement of purpose - A short essay in which an applicant reflects on the expected contribution of the MS in FFE degree (or FAFE Certificate) to the applicant's future and the special characteristics that the applicant brings to the program. We are interested in value-added experiences, both from the program to the student and from the individual student to the program.
- Current resume - Applicants round out their profile with other evidence provided in their resume. The resume should include enough information for the admissions committee to trace the applicant's entire professional work history and should indicate any relevant affiliations.
The Admissions Committee reviews applications on a rolling basis, and students admitted to the program may begin in the fall, spring, or summer semester. Please visit the MS in FFE program's webpage to learn more about the specific application deadlines and other important information. Students may also contact the John Chambers College of Business and Economics Graduate Programs Office for assistance at (304) 293-5505.
Prerequisite Courses
The prerequisites may be taken at any accredited institution of higher education including online courses. Two years of related professional experience may be substituted for the prerequisite courses. Students without an accounting background will be encouraged to take a review course. The Admissions Committee will assess prior experience.
International Students
International Students are required to submit a TOEFL, IELTS, or Duolingo score. Applicants must have a TOEFL-ibt score of 79. If you have taken the IELTS the minimum score is a 6.5. The minimum DuoLingo score is 105.
Major Code: 2158
Students are required to maintain a minimum cumulative GPA of 3.0 in coursework applied toward their degree program, as outlined in the academic program of study. Students must also have a minimum cumulative GPA of 3.0 to earn a graduate degree from this program.
Forensic and Fraud Examination Master of Science Requirements
| Code | Title | Hours |
|---|---|---|
| A program GPA of 3.0 is required by the Chambers College. | ||
| A minimum grade of C- is required in all courses applied toward the degree. | ||
| FAFE Core Courses | ||
| ACCT 580 | Accounting for Forensic and Fraud Investigators | 3 |
| ACCT 581 | Fraud Investigation | 3 |
| ACCT 582 | Fraud Data Analysis | 3 |
| ACCT 583 | Fraud: Criminology/Legal Issues | 3 |
| ACCT 584 | Advanced Fraud Investigation | 3 |
| ACCT 585 | Forensic and Fraud Examination Advanced Analytical Techniques | 3 |
| ACCT 586 | Private Company Valuation | 3 |
| Select an Area of Emphasis | 9 | |
Business Cybersecurity Management/Compliance | ||
Business Cybersecurity Technically-Focused | ||
Business Data Analytics | ||
Management | ||
| Total Hours | 30 | |
Plan of Study - Business Cybersecurity Management/Compliance AOE
| First Year | |||||
|---|---|---|---|---|---|
| Fall | Hours | Spring | Hours | Summer | Hours |
| ACCT 580 | 3 | ACCT 583 | 3 | ACCT 582 | 3 |
| ACCT 581 | 3 | ACCT 585 | 3 | ACCT 584 | 3 |
| ACCT 586 | 3 | CYBR 535 | 3 | ||
| CYBR 525 | 3 | CYBR 540 | 3 | ||
| 12 | 12 | 6 | |||
| Total credit hours: 30 | |||||
Plan of Study - Business Cybersecurity Technically-Focused AOE
| First Year | |||||
|---|---|---|---|---|---|
| Fall | Hours | Spring | Hours | Summer | Hours |
| ACCT 580 | 3 | ACCT 583 | 3 | ACCT 582 | 3 |
| ACCT 581 | 3 | ACCT 585 | 3 | ACCT 584 | 3 |
| ACCT 586 | 3 | CYBR 535 | 3 | ||
| CYBR 530 | 3 | CYBR 545 | 3 | ||
| 12 | 12 | 6 | |||
| Total credit hours: 30 | |||||
Plan of Study - Business Data Analytics AOE
| First Year | |||||
|---|---|---|---|---|---|
| Fall | Hours | Spring | Hours | Summer | Hours |
| ACCT 580 | 3 | ACCT 583 | 3 | ACCT 582 | 3 |
| ACCT 581 | 3 | ACCT 585 | 3 | ACCT 584 | 3 |
| ACCT 586 | 3 | BUDA 540 or 545 | 3 | BUDA 550 | 3 |
| BUDA 525 | 3 | ||||
| 12 | 9 | 9 | |||
| Total credit hours: 30 | |||||
Plan of Study - Management AOE
| First Year | |||||
|---|---|---|---|---|---|
| Fall | Hours | Spring | Hours | Summer | Hours |
| ACCT 580 | 3 | ACCT 583 | 3 | ACCT 582 | 3 |
| ACCT 581 | 3 | ACCT 585 | 3 | ACCT 584 | 3 |
| ACCT 586 | 3 | BADM 621, 641, or 622 | 3 | BADM 644 or 658 | 3 |
| BADM 621 or 641 | 3 | ||||
| 12 | 9 | 9 | |||
| Total credit hours: 30 | |||||
Areas of Emphasis
- Business Cybersecurity Management/Compliance
- Business Cybersecurity Technically-Focused
- Business Data Analytics
- Management
Business Cybersecurity Management/Compliance AOE
Course Requirements: In order to satisfy the requirements of this AOE, students must complete the three required courses with a passing grade (grade of C or better). Note that a cumulative GPA of a 3.0 is required for graduation from the FAFE program. The grades from this AOE will be counted towards students' cumulative GPA.
| Code | Title | Hours |
|---|---|---|
| CYBR 525 | Information Security Assurance Management | 3 |
| CYBR 535 | Business Network Security | 3 |
| CYBR 540 | Information Ethics and Legal Procedures | 3 |
| Total Hours | 9 | |
Business Cybersecurity Technically-Focused Area of Emphasis
Course Requirements: In order to satisfy the requirements of this AOE, students must complete the three required courses with a passing grade (grade of C or better). Note that a cumulative GPA of a 3.0 is required for graduation from the FAFE program. The grades from this AOE will be counted towards students' cumulative GPA.
| Code | Title | Hours |
|---|---|---|
| CYBR 530 | Business Data Communications | 3 |
| CYBR 535 | Business Network Security | 3 |
| CYBR 545 | Business Cybercrime Management * | 3 |
| Total Hours | 9 | |
- *
CYBR 545 has a prerequisite of CYBR 530, and requires CYBR 535 to be taken as a prerequisite or concurrently.
Business Data Analytics Area of Emphasis
Course Requirements: In order to satisfy the requirements of this AOE, students must complete three of the courses listed below with a passing grade (grade of C or better). Note that a cumulative GPA of a 3.0 is required for graduation from the FAFE program. The grades from this AOE will be counted towards students' cumulative GPA.
| Code | Title | Hours |
|---|---|---|
| Select three of the following: | 9 | |
| Business Statistical Methods 1 | ||
| Decision Sciences and Analytics | ||
| Business Simulation Modeling | ||
| Business Data Visualization | ||
| Total Hours | 9 | |
Management Area of Emphasis
Course Requirements: In order to satisfy the requirements of this AOE, students must complete three of the courses listed below with a passing grade (grade of C or better). Note that a cumulative GPA of a 3.0 is required for graduation from the FAFE program. The grades from this AOE will be counted towards students' cumulative GPA.
| Code | Title | Hours |
|---|---|---|
| Select three of the following: | 9 | |
| Business Research | ||
| Financial Statements Analysis | ||
| Decision Analysis for Executives | ||
| Legal Environment and Ethics | ||
| Total Hours | 9 | |
Accelerated Program
- B.S.B.AD. Accounting and M.S. Forensic and Fraud Examination
BSBA Degree Requirements
The Chambers College Accelerated Bachelor’s to Master’s (ABM) program offers highly motivated accounting students with an interest in the Forensic and Fraud Examination Master of Science the opportunity to complete a Bachelor of Science in Business Administration (BSBA) and a Master’s degree in an accelerated format. In order to be eligible for this program, you must:
- Have a cumulative 3.0 after the fall semester of your sophomore year,
- Have completed 24 undergraduate credits in residence,
- Indicate your interest in the program by March of your sophomore year and approved for program admission by the beginning of your junior year, and
- Successfully complete the required courses.
| Code | Title | Hours |
|---|---|---|
| University Requirements | 19 | |
| Program Requirements | 26 | |
| Business Core Requirements | 33 | |
| Accounting Major Requirements | 30 | |
| Total Hours | 108 | |
University Requirements
| Code | Title | Hours |
|---|---|---|
| General Education Foundations (GEF) 1, 2, 3, 4, 5, 6, 7, and 8 (31-37 Credits) | ||
| Outstanding GEF Requirements 2, 5, 6, and 7 | 13 | |
| BCOR 191 | First-Year Seminar | 1 |
| General Electives * | 5 | |
| Total Hours | 19 | |
Program Requirements
| Code | Title | Hours |
|---|---|---|
| ACCT 201 | Principles of Accounting 1 (Minimum grade of B-) | 3 |
| ACCT 202 | Principles of Accounting 2 (Minimum grade of B-) | 3 |
| BCOR 121 | Introduction to Business Applications (Minimum Grade of C-) | 2 |
| ECON 201 | Principles of Microeconomics (Minimum grade of C-; may fulfill GEF 4) | 3 |
| ECON 202 | Principles of Macroeconomics (Minimum grade of C-; may fulfill GEF 8) | 3 |
| Select one of the following (Minimum Grade of C-; may fulfill GEF 8): | 3 | |
| Elementary Business and Economics Statistics | ||
| Elementary Statistical Inference | ||
| Select one of the following (may fulfill GEF 1; minimum grade of C-): | 3-6 | |
| Introduction to Composition and Rhetoric and Composition, Rhetoric, and Research | ||
| Accelerated Academic Writing | ||
| MATH 124 | Algebra with Applications (GEF 3) | 3 |
| Total Hours | 26 | |
Business Core Requirements
| Code | Title | Hours |
|---|---|---|
| ENTR 102 | Fundamentals of Entrepreneurship | 3 |
| BCOR 199 | Introduction to Business | 3 |
| BCOR 299 | Business Communication (Fulfills Writing and Communication Skills Requirement) | 3 |
| BCOR 320 | Legal Environment of Business | 3 |
| BCOR 330 | Information Systems and Technology | 3 |
| BCOR 340 | Principles of Finance | 3 |
| BCOR 350 | Principles of Marketing | 3 |
| BCOR 360 | Supply Chain Management | 3 |
| BCOR 370 | Principles of Management | 3 |
| BCOR 380 | Business Ethics | 3 |
| BCOR 460 | Contemporary Business Strategy (Fulfills University Capstone requirement) | 3 |
| Total Hours | 33 | |
Accounting Major Requirements
| Code | Title | Hours |
|---|---|---|
| Possess a minimum GPA of 2.0 for all major courses, calculated using all attempted GPA hours unless excluded by the D/F repeat policy. | ||
| ACCT 311 | Intermediate Accounting (Minimum grade of C- to attempt ACCT 312) | 3 |
| ACCT 312 | Intermediate Accounting | 3 |
| ACCT 321 | Introduction to Accounting Systems | 3 |
| ACCT 322 | Accounting Systems | 3 |
| ACCT 431 | Cost Management | 3 |
| ACCT 440 | Introduction to Income Taxation Accounting | 3 |
| ACCT 451 | Auditing Theory | 3 |
| ACCT 461 | Accounting for Nonbusiness Entities | 3 |
| FFE Courses | 6 | |
| Total Hours | 30 | |
- *
A maximum of six credit hours of ACCT 491, Professional Field Experience, may apply towards the 120 credit hours required for the degree.
Master of Science Degree Requirements
| Code | Title | Hours |
|---|---|---|
| Overall 3.0 GPA required. | ||
| Minimum grade of C required in all courses applied toward the degree. | ||
| FAFE Core Courses | ||
| ACCT 580 | Accounting for Forensic and Fraud Investigators | 3 |
| ACCT 581 | Fraud Investigation | 3 |
| ACCT 582 | Fraud Data Analysis | 3 |
| ACCT 583 | Fraud: Criminology/Legal Issues | 3 |
| ACCT 584 | Advanced Fraud Investigation | 3 |
| ACCT 585 | Forensic and Fraud Examination Advanced Analytical Techniques | 3 |
| ACCT 586 | Private Company Valuation | 3 |
| Select an Area of Emphasis | 9 | |
Business Cybersecurity Management/Compliance | ||
Business Cybersecurity Technically-Focused | ||
Business Data Analytics | ||
Management | ||
| Total Hours | 30 | |
Suggested Plan of Study
| First Year | |||||
|---|---|---|---|---|---|
| Fall | Hours | Spring | Hours | ||
| BCOR 121 | 2 | ACCT 201 | 3 | ||
| BCOR 191 | 1 | ECON 201 | 3 | ||
| BCOR 199 | 3 | ENGL 101 | 3 | ||
| ENTR 102 | 3 | GEF 2B, 5, 6, or 7 | 3 | ||
| MATH 124 (GEF 3) | 3 | Minor or General Elective | 3 | ||
| GEF 2B, 5, 6, or 7 | 3 | ||||
| 15 | 15 | ||||
| Second Year | |||||
| Fall | Hours | Spring | Hours | ||
| ACCT 202 | 3 | ACCT 311 | 3 | ||
| ECON 202 | 3 | ACCT 321 | 3 | ||
| ECON 225 | 3 | BCOR 299 | 3 | ||
| ENGL 102 | 3 | BCOR 330 | 3 | ||
| GEF 2B, 5, 6, or 7 | 3 | BCOR 370 | 3 | ||
| 15 | 15 | ||||
| Third Year | |||||
| Fall | Hours | Spring | Hours | ||
| ACCT 312 | 3 | ACCT 451 | 3 | ||
| ACCT 440 | 3 | ACCT 461 | 3 | ||
| BCOR 340 | 3 | BCOR 360 | 3 | ||
| BCOR 350 | 3 | BCOR 380 | 3 | ||
| ACCT 580 | 3 | ACCT 583 | 3 | ||
| 15 | 15 | ||||
| Fourth Year | |||||
| Fall | Hours | Spring | Hours | Summer | Hours |
| ACCT 431 | 3 | ACCT 322 | 3 | ACCT 582 | 3 |
| BCOR 320 | 3 | BCOR 460 | 3 | ACCT 584 | 3 |
| Minor/Unrestricted Elective | 6 | GEF 2B, 5, 6, or 7 | 3 | ||
| ACCT 581 | 3 | Minor/Unrestricted Elective | 3 | ||
| ACCT 585 | 3 | ||||
| 15 | 15 | 6 | |||
| Fifth Year | |||||
| Fall | Hours | Spring | Hours | ||
| ACCT 586 | 3 | AOE Course | 3 | ||
| AOE Course | 3 | AOE Course | 3 | ||
| 6 | 6 | ||||
| Total credit hours: 138 | |||||
- *
In order to register on time for Fall, students must apply for ABM by March 1 prior to Junior year.
Major Learning Outcomes
Forensic and Fraud Examination
After completing the program, graduates will be able to:
- Discuss the impact of legal, societal, and ethical considerations on business decision-making and strategic planning in forensic and fraud examination, and how civil litigation and fraud interact with and impact the global economy.
- Explain how money laundering schemes and policies influence organizations around the world from a microeconomic perspective, and how these issues affect economic profitability and success.
- Evaluate financial reports focusing on fraudulent financial statements and the associated nuances regarding fraud examination.
- Evaluate evidentiary material associated with asset misappropriation (i.e., theft of assets) and complete fraud examinations that meet judicial standards of investigation
- Complete examination of facts and circumstances associated with fraud acts and other financial violations of the law with the goal of remediating those issues based on investigative outcomes.
- Discuss and apply the various investigative tools in forensic and fraud examination across different industries.
- Develop an analytical skill set including the utilization of electronic techniques and data mining software used to assist forensic professionals and fraud examiners in developing litigation.
- Develop anti-fraud knowledge, skills, and abilities that address the issues of prevention, deterrence, and detections of financial shenanigans.