L'année de formation
Cours Obligatoires (Mandatory Courses)
-
Management control & Risks
Management control & Risks
Ects : 3
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 advantageEnseignant responsable :
- PENELOPE VAN DEN BUSSCHE
-
Risk management in financial institutions
Risk management in financial institutions
Ects : 3
Compétence à acquérir :
To facilitate understanding of the structure of banks in the economy (Including Russian environment )
To have a better appreciation of overall balance of banks
Mode de contrôle des connaissances :
Practical case and final exams
Description du contenu de l'enseignement :
Bibliographie, lectures recommandées
Part 1 : Key issues facing the Bank and the economy
Role of banks
Banks and monetary policy
Systemic risks
Specificities of bank governance
Part 2 : The key risks of the banks
Liquidity, interest rate, credit, market and operational risk
Part 3 : Prudential requirements
From Basel I to basel III
Part 4 : Risk management and internal control
Risk organisation
Key points of internal control matters
(students will analyse banks reports throughout the course to illustrate each key concept)
Risk management in banking - J. BESSIS - Ed. John Wiley & Sons; 3rd Edition (11 décembre 2009)
-
Internal control and governance
Internal control and governance
Ects : 3
-
Fraud Risk
Fraud Risk
Ects : 3
Compétence à acquérir :
Analytical skills applied to organizations to identify drivers of breaches of policies and social and regulatory norms.
Description du contenu de l'enseignement :
Risk Management & Integrity Risk
Students will learn the main theoretical and practical concepts about integrity risks in organisations. These risks encompass fraud, regulatory compliance breaches and harassment in the workplace. Students will be able to understand the context of deviant behaviors and how to detect, prevent and respond to integrity risks in a corporate environment. -
International Law, Regulation and Risks
International Law, Regulation and Risks
Ects : 3
Description du contenu de l'enseignement :
Legal strategy
How to introduce international legal concepts and rules in a strategy. -
Audit CPA
Audit CPA
Ects : 3
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.Enseignant responsable :
- PENELOPE VAN DEN BUSSCHE
-
International taxation
International taxation
Ects : 3
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.Enseignant responsable :
- PENELOPE VAN DEN BUSSCHE
-
Risk management
Risk management
Ects : 3
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. -
Russian / French
Russian / French
Ects : 6
Compétence à acquérir :
To be able to understand French or Russian
Description du contenu de l'enseignement :
Courses in French or RussianEnseignant responsable :
- PENELOPE VAN DEN BUSSCHE
Cours Obligatoires (Mandatory Courses)
-
Internal Audit
Internal Audit
Ects : 3
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. -
Project management risks
Project management risks
Ects : 3
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. -
IFRS and Risks
IFRS and Risks
Ects : 3
Compétence à acquérir :
Focus on IFRS concerning consolidated financial statements
Analyse risks in the process of consolidated financial statements
Interpretation of International Standard Audit (600) on consolidated financial statements
Pré-requis obligatoires :
Financial accounting
Description du contenu de l'enseignement :
Bibliographie, lectures recommandées
Chapter 1: Business combinations and financial consolidated statements
A) Business combinations : An historical perspective
B) Why business combinations?
C) Reasons for subsidiary companies
D) Types of business combinations
E) Definition of consolidated financial statements
F) Classes of users
G) Consolidated financial statements concepts’
H) Reglementation of consolidated financial statements
Chapter 2: The scope of consolidation
A) Control (IFRS 10)
B) Significant influence (IAS 28)
C) Joint control (IFRS 11)
Chapter 3: Methods of consolidation
A) Full consolidation
B) Equity method
C) Proportionate consolidation
Chapter 4: Elimination of intercompany trading, unrealized profits and reconciliation of inter company balances
A) Reconciliation for depreciation
B) Reconciliation for finance lease (IAS 17)
C) Elimination of inter company trading
D) Elimination of unrealized profits
Chapter 5: Goodwill in consolidated financial statements: IFRS 3
A) Economical approach
B) Accounting approach
C) Analyse of the goodwill
D) Treatments and reflex ion about the goodwill
Chapter 6 :
Audits of group financial statements
A) Group-wide Controls
B) Consolidation Process
C) Matters relating to the consolidation process
D) Matters relating to consolidation adjustments
Beckman Judy K. “The Economic Unit Approach to Consolidated Financial Statements: Support From the Financial Economics Literature”,
Journal of Accounting Literature, 1995, volume 14, number 1, pp. 1-23.
Bensadon Didier and Praquin Nicolas (Editors)
IFRS in a global world : international and critical perspectives on accounting", Berling, Springer, 2016.
Bensadon D, « La frontière comptable du groupe : Evolution de concept de périmètre de consolidation des comptes en France 1965-1985 »,
Entreprises et Histoire, n°45, novembre 2005, pp 45-56
Casabona P-A & Ashwal A, “The concept of control in consolidated financial statements : convergence of US and international accounting rules”,
Review of business, spring 2005, volume 26, number 2, pp. 36-42.
Gray S-J. & Needles Belverd E,
Financial Accounting: A Global Approach, Houghton Mifflin Company, Boston, 2019.
IASB, International Accounting Standard, IFRS 10, Consolidated and separate financial statements
IASB, International Accounting Standards, n° 28, Investments in associates
IASB, International Accounting Standards, IFRS 11, Interest in joint ventures
IASB, International Accounting Standards, IFRS n°3, Business combinations.
Leo K., Hoggett J., Sweeting J., and Radford J.,
Company Accounting, 6 th edition, Wiley, 2018.
Mfandaidza R-H,
Consolidated financial statements : An international perspective, Juta Academic, 2020
Whittred G., “The Derived Demand for Consolidated Financial Reporting”,
Journal of Accounting and Economics, 1987, volume 9, number 3, pp. 259-285.
Enseignant responsable :
- DIDIER BENSADON
-
Corporate Social Responsibility Risk
Corporate Social Responsibility Risk
Ects : 3
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.Enseignant responsable :
- KARIMA BROCHE DERRADJI
-
Internship
Internship
Ects : 12
Compétence à acquérir :
To be able to join a company
Description du contenu de l'enseignement :
Intership in a companyEnseignant responsable :
- PENELOPE VAN DEN BUSSCHE
-
Oral
Oral
Ects : 3
Compétence à acquérir :
To be able to argument
Description du contenu de l'enseignement :
Oral exam on all the topics of the program.Enseignant responsable :
- PENELOPE VAN DEN BUSSCHE
-
Master thesis
Master thesis
Ects : 3
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.Enseignant responsable :
- PENELOPE VAN DEN BUSSCHE
Formation année universitaire 2021 - 2022 - sous réserve de modification
Modalités pédagogiques
Le parcours, entièrement délocalisé en Russie, se déroule du 1er octobre jusqu’au 30 mai.
Le programme, délivrant un double diplôme avec l’Université d’économie de Saint-Petersbourg, est entièrement enseigné en anglais.
L’ensemble des étudiants devront suivre des cours spécifiques de langues : 9h de cours de russe par semaine pour les non-russophones, ou 9h de cours de français par semaine pour les non-francophones.
Contacts
Des programmes nourris par la recherche
Les formations sont construites au contact des programmes de recherche de niveau international de Dauphine, qui leur assure exigence et innovation.
La recherche est organisée autour de 6 disciplines toutes centrées sur les sciences des organisations et de la décision.
En savoir plus sur la recherche à Dauphine