After a prohibition that has been in place for almost 100 years, the Canadian government will legalize the recreational use of cannabis in 2018. This will make Canada only the second country in the world (behind Uruguay) to do so at a national level. Students will examine the history of cannabis within Canada, develop insights into the factors behind the decision to legalize, discuss the findings of the Cannabis Legalization and Regulation Task Force, and explore the emerging legal framework surrounding the personal use of cannabis. This course has mandatory group work.
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. This course has mandatory chats and mandatory group work. No Textbook Required.
In this course, students acquire foundational knowledge and skills related to the development, structure and practical operation of the Canadian criminal justice system. The course is geared towards students who will become practitioners in the criminal justice field and will require knowledge of their role in relation to the justice process as a whole. Throughout the course, students will have an opportunity to critically analyze the various components of the justice system, as well as examine the overall effectiveness and efficiency of the system.Textbook required.
NOTE:This course has mandatory chats and mandatory group work. Textbook required.
Students gain a deeper understanding of fraud investigation in North America and the rest of the world. Specifically, they explore fraud theories and schemes, legal elements and investigation planning. Applying methodologies to case studies, students analyze standard practices, financial statement fraud and misstatement, and the investigator's roles and responsibilities during an engagement. This course has mandatory chats and mandatory group work. Prerequisite: Introduction to Forensic Accounting and Fraud Investigations. Textbook required.
Students learn about government, small medium enterprise (SME) and not-for-profit (NFP) frauds including contract rigging, funding entitlement programs, fictitious or double billing schemes, kickbacks, cash larceny and skimming schemes. Students are exposed to how internal controls and the various stakeholders play an integral role in the prevention of frauds in each of these organizations. 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. This course has mandatory chats and mandatory group work. No Textbook Required.
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, students identify information on key issues of a case and practise interviewing alleged suspects and potential witnesses. This course has mandatory chats and mandatory group work. Textbook Required.
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.This course has mandatory chats and mandatory group work. Textbook Required.
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. This course has mandatory chats and mandatory group work. Textbook Required.
This course examines the role of a legal administrator in relation to wills and estates law proceedings in support of the legal team. Students identify the components of forms used in each field, including, but not limited to, Powers of Attorney and wills. Emphasis is placed on Ontario legislation governing the administration of estates. Students are also expected to determine the appropriate uses of client information based on techniques learned in the course and knowledge gained about the fields.