Master of Science Audit & Management Control

This business English module applied to marketing allows learners to implement and apply the right vocabulary and attitude..

This module aims to deepen the skills of students in IT to meet the demands of companies in terms of budgetary or commercial monitoring, project management, personnel management and communication: Excel, Word, PowerPoint, communication tools. teamwork, business software. It aims to perform well on office tools, quickly identify and correct errors, personalize existing tools or create your own tools.

The objective is to acquire key skills in terms of budget management and reporting. The emphasis will be placed in particular on budgetary architecture, with the implementation of summary documents, project management control and its link with budgetary management, the creation and management of dashboards.

This module allows learners to improve their CV and their posture, notably through role-playing (business game, professional simulation, speaking, etc.); practical and professional workshops (CV, professional social networks, coaching, etc.) as well as professional conferences and master classes.

The aim of this module is to learn how to produce a Business Plan: design of a costed project for the creation or development of a business. Several stages are addressed: feasibility study, market targeting, opportunities and risks, strengths and weaknesses, communication, financing plan and profitability.

Apply variables in Python programming to store, modify and retrieve data. Evaluate loop implementations for performance and readability, and create complex loop structures to solve advanced programming problems. Apply Pandas for data manipulation and analysis tasks.

Mastery of fundamental concepts for establishing financial forecasts. Sources of information, sectoral analysis, analysis of economic and financial performance, analysis of the financial structure and financing method.

The seminar covers account audit missions as well as audit procedures, tests, methods and tools. Presentation of the legal audit, general aspects and implementation of the audit, assessment of internal control, specific verifications and end-of-mission reports. Analytical procedures, physical controls and management reporting are also covered.

Evaluation of operations and the level of control of the company. Provision of advice and study of tools to contribute to the creation of added value. Evolution of the auditor profession.

Modern financial diagnostic tools to carry out a global analysis of the company. Tools to help with financial diagnosis: the study of the profitability, solvency and financial structure of the company. Study of profitability.

Mastery of the accounting procedure; consolidation of accounts; allocation of income ; capital reduction; valuation of securities; formation of companies; increase in capital ; convergence of PCG towards IFRS standards.

Calculation of the break-even point and calculation of the break-even point. Budget management techniques, activity management and dashboards. Analysis and use of management control, cost calculation methods, analysis center methods, rational allocation of fixed costs, marginal cost, partial costs.

Definition of business law. The concept of contract. The different types of obligation: obligation of means and obligation of result. The concept of legal personality, the functioning of the SARL, the SA and the SNC. The criteria for choosing a form of business. The role and powers of control and management bodies.

Presentation of the IFRS, US GAAP standards. Comparison of financial flows over time. Organization of the accounting framework, the conceptual framework of standards, presentation of financial statements in accordance with standards; IFRS/US GAAP. Valuation and accounting of financial instruments.

Investment projects: selection criteria as well as the real options approach. Financing methods: quasi-equity, bond financing, negotiable debt securities, IPO, risk capital. Explanatory theories of financing choice. Treasury and centralized flow management.

Les principes et les champs d’application de l’IS, l’optimisation fiscale dans un groupe. La fiscalité internationale. La TVA : principes et mécanismes. Les régimes particuliers de la TVA. La territorialité de la TVA : les règles de la territorialité de la TVA, les livraisons de biens meubles, la prestation de service. La TVA exigible : l’assiette de la TVA et son calcul.

This module delivered in a hybrid manner will allow you to understand the role of the Financial Markets Authority in the regulation and supervision of financial markets, through the following subjects: financial instruments, cryptoassets and risks, collective management, functioning of the organization of markets, post-market and market infrastructures, issues and securities transactions and finally the accounting and financial bases.

Understand and master the principles of discounting and capitalization. Interest calculation. Comparison of financial flows over time. Calculation of the main profitability indicators in an investment project.

Written exams and professional report defense

Diagnosis of a company’s value creation process: analysis of economic and financial performance; analysis of operational and financial risks. Case studies.

Mastery of the specificities of banking management control through the accounting structures specific to this activity. Impact of regulations linked to financial security (LSF, BASEL I, II and III, SOX and Solvency I and II, etc.).

Study of different cost calculation methodologies: full cost method, partial cost method, rational allocation, ABC method, UVA method. Budget management, construction of social dashboards: workforce management, social audit, recruitment, training, remuneration.

The objectives of accounting and tax information. The basic principles, concepts and mechanisms. Accounting regulations in France. Main accounting and tax documents. Capital operations: capital increases; reduction of share capital; repurchases of own shares. Consolidated accounts. Results management in an SA.

Learn to measure the performance of human capital in the company. Balance between payroll costs, staff efficiency and talent management system.

Appreciate financial and extra-financial indicators to understand the overall functioning of the organization. Identify the transversality of the company’s performance objectives and its management inadequacies. Master the plurality of financial performance objectives to establish an appropriate strategy.

Customer relationship management (CRM). Control of payment deadlines. Optimization of upstream cash flows. Optimize the use of payment and financing instruments. BFR control.

Purpose of internal audit applied to a group; study of tools specific to internal audit; case of auditing subsidiaries as part of a group strategy.

Concepts et fondamentaux du contrôle interne et du management des risques de l’entreprise. Environnement réglementaire lié au contrôle interne. La notion de risque en entreprise.

Raise students’ awareness of the real risks of attack on systems within a company and the realities and consequences of industrial espionage. Study of tools to combat these potential threats and implementation of a strategy for identifying vulnerabilities in an organization.

Study of tools specific to tax, accounting and financial audits; tax procedures and disputes; audit of the accounting of long-term debts and financial assets; audit of the accounting of intangible assets and inventory valuation.

Study of the principles of corporate taxation (VAT, corporate tax, litigation procedures); impact of taxation in management decisions. Understand the taxation of a company’s results by understanding the areas of BIC, BNC and BA.

General principles of account certification, internal control and review of accounts, audit trails and circularization techniques, specificities of accounting review rules under IFRS standards: validation of business plans; validation of the revision of business plans; validation of the segmentation of the reporting segment; validation of the content of deferred taxes; validation of transfer pricing; validation of the structure of financial statements; verification of the analytical routing of accounting entries

Study of the principles of corporate taxation (VAT, corporate tax, litigation procedures); impact of taxation in management decisions. Understand the taxation of a company’s results by understanding the areas of BIC, BNC and BA.

Mastery of reporting tools based on concrete cases. Use of reporting as an activity management tool. Implementation and mastery of management tools performance driven by management control (balanced scorecards, executive scorecards, dashboards and strategic planning). Deferred taxes, inventory, cost of production of sales, expenses R&D, goodwill impairment, tangible assets, employees and benefits plan accounting, retirement benefits plan accounting, leasing, long-term financial debts.

Understand the basic concepts of Business Intelligence and Power BI, including its interface, main features and visualization. Create comprehensive Power BI reports and dashboards, tailored to specific business needs and incorporating best practices in data visualization and business intelligence.

Deepen knowledge of the practice of IFRS standards; understand the reference system and the normative framework applied at the international level. Better understand the techniques and procedures recommended by accounting and financial standards; prepare and analyze summary financial statements.

Allow learners to know the expectations of the applied research dissertation. Formulate a problem, construct a literature review, choose the study methodology, make recommendations. Construct an applied research dissertation including a literature review, a qualitative and/or quantitative study, and recommendations.

This module allows learners to improve their CV and their posture, notably through role-playing (business game, professional simulation, speaking, etc.); practical and professional workshops (CV, professional social networks, coaching, etc.) as well as professional conferences and master classes.

Organise data from multiple sources, in different formats in order to build clear dashboards. Automate data collection to reduce decision-making time and minimize errors due to re-entry. Present data and improve visual communication of information.

Understand the company’s strategic approach to prepare for its long-term development. Carry out a global diagnosis by integrating the ESG theme (environment, social, governance) and its analysis frameworks. Knowledge of the managerial structure of companies (management and control) and manager/partner relationships. Diagnosis of listed companies in terms of CSR.

Written exams / Research dissertation dissertation.