Internal audit and risk management - 232 - 2ème année de Master

Ects : 3
Coefficient : Array
Compétence à acquérir :
To be able to implement and to revise a management contro systems avoiding any risk associated to them.
To be able to audit a managemen control system.
To monitor risk with indicators

Description du contenu de l'enseignement :
Management congtrol in private firms. Liink with risk Management
Understand the evolution of the IS-related competitive and strategic context of organizations; Understand the opportunities of IS and information management for organizations; Form critical thinking about digital transformation opportunities and its relevance for corporate strategy; Understand how IS can be leveraged in order to contribute to an organization’s competitive advantage

Ects : 3
Coefficient : Array
Compétence à acquérir :

Description du contenu de l'enseignement :
Internal control governance
with a very pratical approach, the students will learn the strong link between governance design and interrancal control system

Ects : 3
Coefficient : Array
Compétence à acquérir :

Description du contenu de l'enseignement :

Ects : 3
Coefficient : Array
Compétence à acquérir :

Description du contenu de l'enseignement :
Risk Management& Fraud
Students will lurn the main theoretical and pratiocal concepts about fruad in firms. Tyhey will be able to understand the context of fraud behavior and how to detect, protect and prevent.

Ects : 3
Coefficient : Array
Compétence à acquérir :

Description du contenu de l'enseignement :
Legal strategy
How to introduce international legal concepts and rules in a strategy.

Ects : 3
Coefficient : Array
Compétence à acquérir :
To be able to implement a financial audit

Description du contenu de l'enseignement :
Financial legal audit
Students wil be able to implement tehrotical audit concepts in legal audit process. They will understand the difference of audit approach (substential vs risk mbased) in international and russain context.

Ects : 3
Coefficient : Array
Compétence à acquérir :
To be able to implement a international taxation system

Description du contenu de l'enseignement :
International transactions
Taxation
International rules
How to introduce international legal concepts and rules in a strategy. How to avoid risk of multiple taxation in internatiol transactions.

Ects : 3
Coefficient : Array
Compétence à acquérir :

Description du contenu de l'enseignement :
Financial risk / operational risk
Corporate finance
How risk management, investment risks impact fiancial statements. How to detect in financial statements financial risks and operational risks before M&A.

Ects : 6
Coefficient : Array
Compétence à acquérir :
To be able to understand French or Russian

Description du contenu de l'enseignement :
Courses in French or Russian

Ects : 3
Coefficient : Array
Compétence à acquérir :

Description du contenu de l'enseignement :
Internal audit
Risk management
Students will be able to link internal, risk management, internal control. They will be able to plan and run internal audit. They will be able to apply the main principals promoted by international norms.

Ects : 3
Coefficient : Array
Compétence à acquérir :

Description du contenu de l'enseignement :
Project
Uncetainety management
The core of a project is uncertainty. Students woill be able to build a risk management system in project situation.

Ects : 3
Coefficient : Array
Compétence à acquérir :

Description du contenu de l'enseignement :
IFRS vs other accounting referencial.
Risk management
Over the way of building accouting statements, the IFRS can represent some risks for the company. Either because the firm want to use the IFRS, or because the firm want to by another one witch uses the IFRS. Students will leran to detect risks is boths cases.

Ects : 3
Coefficient : Array
Compétence à acquérir :

Description du contenu de l'enseignement :
Governance
Corporate sociam responsibility
Studentswill learn the main concepts and dimentsions of Corporate social reposnability. They will be able to define and evaluate risks of the firms if they don't adress it. And they will be able to understand the risk to adress CSR too.

Ects : 12
Coefficient : Array
Compétence à acquérir :
To be able to join a company

Description du contenu de l'enseignement :
Intership in a company

Ects : 3
Coefficient : Array
Compétence à acquérir :
To be able to argument

Description du contenu de l'enseignement :
Oral exam on all the topics of the program.

Ects : 3
Coefficient : Array
Compétence à acquérir :
To write a master thesis

Description du contenu de l'enseignement :
Master Thesis and defense
Desinging and writing a mster thesis in a research way : research question, litterature review, design, results, discussion.