Diploma in Investigative and Forensic Accounting (DIFA)

Prof. Leonard Brooks, Director, DIFA

WHAT IS THE INNOVATION THAT YOU HAVE INTRODUCED TO YOUR TEACHING PRACTICE?
Students who complete the graduate-level Diploma in Investigative & Forensic Accounting (DIFA) are prepared for the challenges related to investigation of fraud, white-collar crime and financial disputes and in particular are qualified to provide reports, advice and evidence to clients, lawyers and courts on related legal proceedings. This is a growing field and in response the University of Toronto Mississauga and the Alliance for Excellence in Investigative and Forensic Accounting of the Canadian Institute of Chartered Accountants (the Alliance) have combined to offer the DIFA Program online to a worldwide audience.

Our innovation is the design and introduction of an online class format that allows a professor to conduct the course ‘live’ to the class in ‘real time’ with audio, video and instant messaging features. We use Adobe Connect, a web-based program enabling the use of video and audio, and PowerPoint presentations on the screen while simultaneously performing other tasks. Internet links can also be displayed and the students can access and review content available at those link locations during class time. Students access DIFA classes through the Blackboard Learning system where the Adobe “live class” URL is embedded in designated folders.

WHAT RESEARCH INFORMS YOUR WORK IN THIS AREA?
The Canadian Institute of Chartered Accountants (CICA) called for a proposal for an online program to be delivered worldwide. The online DIFA course was in response to this proposal. On-going research on online delivery and problem-based learning as well as constant contact with software development specialists informs work on the program. Improvements and updates are implemented yearly.

WHAT WAS INVOLVED IN THE IMPLEMENTATION PROCESS?
A common template was developed for the organization of the online computer screen that included a series of windows providing:

  • Live video and audio feed of the instructor teaching
  • Listing of students logged in and attending class
  • Capacity to allow each student to speak to the class
  • PowerPoint presentation
  • URL links
  • Chat box for written communication
  • Polling questions to students
  • Instructor’s Material and Information
  • Areas for Students to share and post notes

The students access their class and related materials through Blackboard, which provides a secure environment for the learning activities and associated data. Training sessions are provided to the instructors and students prior to the first online session along with written instructions. This session provides an evaluation of technical needs and helps students and Instructors time to familiarize themselves with the various functions. In terms of cost, the Adobe Connects system costs the DIFA program $5,000 a year.

WERE THERE OBSTACLES THAT NEEDED TO BE OVERCOME?
For the instructors, this was a new approach and process, and those with traditional in-class teaching methods needed to adjust – cover more material, create ways to interact with students and be creative in their approach.

As well, they need to adapt to the new technology. Blackboard was not always 100% reliable in September with the start-up loads and so a back-up plan has been established to link students in through Adobe at those times.

WHAT ARE THE BENEFITS TO THE LEARNERS?
One of the main benefits is ease of attendance: all that is needed is access to the internet and a computer with microphone in order to join a class. It is conducive to those who have restricted access to transportation. Hence, students from all over the world are able to participate in the DIFA program. Were it not available online, the program would be limited to those living in Toronto and the west GTA.

There is also the benefit of savings of time and money spent on travel, and no need to leave work or home as student participation can be from their desk. The program lends itself to those who are employed full time since students are able to participate on line from home, work or from an employment assignment elsewhere in the world.

All learning styles are accommodated since the on-line audio, video and chat program allows for all types of learner preferences. If a student is unable to attend the class, the class is recorded and can be accessed at a later date and time. This is also useful for review purposes.

Of particular benefit is the partnership with the CICA who have made it the exclusive educational gateway to the specialty professional designation: the CA●IFA.

WERE THERE ANY SURPRISES OR UNEXPECTED OUTCOMES?
Students have responded well. They enjoy the freedom from travel and the ability to participate from a location of choice. Some students tend to be more responsive in an online class because they cannot be seen.

DO YOU HAVE PLANS FOR THE FUTURE?
Downloads for use on iPhones, iPads etc. for January 2011 as per Adobe Connects upgrade – students can listen to the class while traveling.