Master of Science Audit & Controlling

The business game is played using a business simulator. Groups of students are responsible for running a business in real time. All major business functions are covered. Students will make decisions to maximize the profitability of the business.

• CV writing, recruitment interview techniques for the search for an internship, professional project management, team management and meeting management.
• Negotiation techniques, transactional analysis and NLP, speaking and stage fright management, management and leadership techniques (PRADITUS).
• Skills assessment, coaching, digitization of the CV and job search techniques at national and international level, preparation for the defence of the applied research thesis.

Presentation of the professions in the sector by professionals.

The objective is to acquire key skills in terms of budget management and reporting. The focus will be on budget architecture, with the implementation of summary documents, project management control and its link with budget management, and the creation and steering of performance indicators.

The objective of this module is to learn how to draw up a business plan: Designing a costed project for the creation or development of a company.

Several steps are covered: feasibility study, market targeting, opportunities and risks, strengths and weaknesses, communication, financing plan and profitability.

A precise methodology for analyzing customer needs, market structure and competitor dynamics to identify opportunities and threats in the environment is presented.

This seminar focuses on a negotiation in a national and international context.

In particular, it will be necessary to take into account the cultural dimension and define its impact in an international negotiation. The national negotiation will focus on the sales process through role playing.

To perfect English language comprehension and communication skills in a wider context than just business English. Students are required to take the TOEIC test.

This module aims to deepen students’ skills in IT to meet the needs of companies in terms of budgetary or commercial monitoring, project management, personnel management and communication: Excel, Word, Powerpoint, teamwork tools, business software.

It aims to be efficient with office automation tools, identify and correct errors quickly, customize existing tools or create your own tools.

The business game is played using a business simulator. Groups of students are responsible for running a business in real time. All major business functions are covered. Students will make decisions to maximize the profitability of the business.

What makes a successful business person?

Internal and external communication skill; managing your priorities and deadlines; organization and time management skills; how to be a great listener, writer and speaker; effective sales techniques; effective group dynamics and project management skills; understanding international business culture.

The knowledge acquired during this module will enable you to master the accounting system as well as the elements that make up the balance sheet and the income statement. The key concepts are the formation of the result, the fixed assets, the current operations (VAT), the reductions, the personnel expenses, the stocks or the loans. The course will be based on case studies to facilitate understanding through a mixed theory and practice approach.

The objective of this course is to know how to apply the fundamentals of management control in a professional context of activity management. The teaching will be based on practical cases of company creation in various structures (bank agency, profit center). A focus will be made on the implementation of performance management tools through management control. Students will be able to create and interpret a dashboard, financial indicators and understand strategic decision-making based on reporting tools.

The objective of this module is to make learners aware of the importance of the opinion and the public interest mission of the auditors. The focus will be on the differentiation between internal control and internal audit. The learner will be able to complete a risk table from audit tests, understand the concept of materiality, measure the importance of evidence in conclusions, and distinguish between management and auditor responsibility. The module will favour an approach based on case studies, in particular by studying the diagnosis of risks (case of expense accounts).

The course covers a presentation of the accounting logic and its regulatory framework. It is structured around the main cycles of operations that affect the life of a company: incorporation, acquisition of assets and the creation of liabilities. At the end of this module, the learner will be able to understand the accounting entries related to the main events affecting the life of the company and interpret the accounting statements produced by the company.

The final objective of this module is to introduce learners to the financial analysis of a company. The financial analysis will focus on the analysis of the activity (control of the intermediate balance of management (SIG), of the self-financing capacity (CAF)). But also in the analysis of the financial structure (top balance sheet operations, operations, cash flow, complements).

The objective is to understand the different types of management in order to manage one’s team efficiently. The management takes into account the management of commercial objectives while guaranteeing the motivation of the team and promoting cohesion. The identification of conflict risks within the team through an approach that takes into consideration the types of profiles and expectations of the collaborators is addressed in this module. This course integrates various positive management scenarios and emphasizes the notion of leadership in comparison to that of management.

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. Criteria for choosing a business form. The role and powers of the control and management bodies. The principles and the fields of application of the tax, the tax optimization in a group. International taxation. VAT: principles and mechanisms. Special VAT regimes. The territoriality of VAT: the rules of the territoriality of VAT, the deliveries of movable goods, the supply of services. The VAT due: the VAT base and its calculation.

The objective of the course is to allow the student to acquire the first reflexes of a financial analysis by having a global vision of the company through the study and the analysis of the main existing financial documents (balance sheet and income statement). This work will be based on the analysis of the internal legal structure and its impact on the evolution of the company. Emphasis will also be placed on the ability to determine the profitability of an investment and on techniques for valuing a company.

The objective of this module is to better understand the organization and functioning of the different segments of the capital markets as well as the characteristics and functioning of the main financial assets issued and traded on the markets. It is also about knowing how to manage a portfolio of fictitious financial assets. Here are the points that will be studied in class: the organization of the markets (typology, actors, regulatory authorities), the debt markets (money market, bond market), the equity markets (characteristics and typology of equities, operation, management of an equity portfolio), and the derivative markets (futures, options, swaps).

The objective of the course is to know how to master the tax regulation by discovering the functioning of the main taxes and duties concerning companies. Concepts such as income tax, registration fees, real estate wealth tax, corporate tax and VAT will be covered during this module. At the end of the course, the learner should be able to calculate the various taxes and duties affecting companies.

CV writing, recruitment interview techniques for the search for an internship, professional project management, team management and meeting management.

Negotiation techniques, transactional analysis and NLP, speaking and stage fright management, management and leadership techniques (PRADITUS)

Skills assessment, coaching, digitization of the CV and job search techniques at national and international level, preparation for the defence of the applied research thesis.

LinkedIn workshops.

The course prepares students to evolve in legal or contractual audit situations by taking into account the reforms of legal auditing (European reform, Pact law). At the end of this course, the student must be able to evaluate the stakes of an audit mission by measuring the specificities of a legal audit or a contractual audit. It must also be able to describe the content of each engagement, define the auditor’s responsibilities and the purpose of the audit report.

This module is designed to familiarize participants with international accounting standards by giving them a first approach to US GAAP and IFRS (international financial reporting standards). The objective of this course is to familiarize students with the main differences between Anglo-Saxon standards (US GAAP and IFRS) and French standards, as well as to identify the scope of application (legal and conventional criteria) and the practical applications of these standards in the daily activities of French companies.

The analysis of the economic and financial performance as well as the diagnosis of the value creation process of a company are the essential elements of this teaching. There will also be a focus on profitability measures (capital employed and leverage) and value creation measures. At the end of this module, the student should be able to understand the impact of the financial approach of the company on the implementation of the strategy and its repercussions on the management control.

This module outlines the different steps in an acquisition/disposal process, from the appointment of an M&A advisor to the signing of the deal and the integration of the target. A presentation of the intervention of “TS teams” (financial due diligence experts) will complete this part of the module. A focus will be made on the transaction professions and their daily missions. At the end of this module, the learner should be able to distinguish the different actors in a transaction process as well as the key steps and documents involved in this process. They will be asked to practice on a practical case to understand the possible adjustments to ebitda and net debt.

This course presents the concepts, methods and techniques of accounting and tax auditing (analytical review technique, third party circularization, subsequent review of disbursements, etc.). At the end of the course, students should master the fundamental concepts, techniques and tools of accounting and tax auditing, enabling them to carry out auditing assignments in companies in compliance with international standards isa (international standards on auditing). This module is completed by case studies that allow the learner to validate the acquisition of concepts.

The evolution of the audit profession and tools will be presented to the learners by demonstrating the purpose of internal auditing applied to a group and by studying the tools specific to it. A focus will be made on the case of the audit of subsidiaries in the framework of a group strategy. Learners will gain an understanding of the integration and role of internal audit within an organization and its impact on other functions. They will learn how to prepare an audit and summary report.

This course will be devoted to the study of the tools and organizational issues of internal control with the presentation of the concepts and fundamentals of risk management in companies. Other concepts will be addressed during this module such as the regulatory environment related to internal control, the internal control of banks and its specificities. Participants will learn how to create an internal control framework as a steering tool. Finally, risk management will be analyzed through the establishment of a risk map.

The objective of this module is to master the basics of costing applied to industrial management control. It will cover several points such as full costing, partial costing, rational allocation of fixed costs, predetermination of costs and variance analysis. A focus will be made on the ABC (activity based costing) method, a tool for analysing costs by activity. At the end of this module, the learner should be able to understand and participate in the implementation of different costing methods.

This course ensures that students are able to implement management tools through management control in a performance and strategic planning approach. To this end, this module will be based on the determination of performance management tools (reporting, dashboards, etc.) and performance indicators (customers, processes, financial, innovation learning). The BSC (balanced score card), a system for visualizing the company’s performance and its evolution, will be particularly studied. A role-playing game will allow learners to assimilate the concepts.

The fundamentals of management control applied to the specificities of the service and banking sectors will be the core of this course. The course will study activity management tools, banking regulations, as well as techniques for establishing a risk map, constructing a balance sheet, a projected income statement and a differential income statement specific to the sectors. A practical application will be made via the case of the creation of a bank branch.

An important part of this course will be to make learners aware of the risks of attacks on systems within a company and the realities and consequences of industrial espionage. They will learn the mandatory rules of caution (physical, material and system security). The participants will have to recognize cyber attacks and internal risks to an organization by implementing a strategy to identify vulnerabilities (physical and computer) in an organization (IT audit / internal risk identification) and to alert specialized governmental and private services in case of intrusion or attempted intrusion (physical and computer).

The objective of this course is to give learners the knowledge they need to make cash flow forecasts, master bank negotiations, and choose the right short-term financing. The final objective is to enable them to decide on an application or on the granting of a short-term loan. The students will then be able to identify the causes of variations in WCR (working capital requirements) but also to know the various short-term credits in order to be able to propose solutions adapted to the various problems of companies.

Laws and regulations, in line with societal expectations, now require companies to be increasingly transparent. Companies, financial institutions or organizations must implement an ethical program and disseminate behavioral values in individual and collective decision making.

The objective of this module is to make learners aware of the regulatory risks within the company (competition rules, the fight against fraud and corruption, and personal data management, etc.) and to instil in them a culture of compliance.

Through this module, learners will master the fundamentals of business taxation in order to optimize the tax performance of a company. At the end of this course, the learner should be able to know the fundamental notions of VAT (collected, deductible, credit, etc.), including international and the determination of the net result of a company or a corporation tax company.

This module aims to understand the challenges of purchasing and supply chain in relation to data management systems (ERP). An ERP (enterprise resource planning) is an information system that allows the daily management and monitoring of all the information and operational services of a company. During this module, several methods will be used such as pareto analysis or the ABC method. This module will enable learners to understand the various interactions between purchasing and the supply chain and to understand the use of an ERP to process the numerous information from these two functions.

The course is a presentation of the accounting logic and its regulatory framework. It is structured around the main cycles of operations and events that affect the life of a company. Different elements of accounting will be studied in depth, such as the accounting of operations in the equity cycle, operations in the purchase and sales cycle, operations in the investment cycle, debts and payroll. Thanks to this course, the learner will be able to understand the accounting entries relating to the main events affecting the life of the company and interpret the accounting statements produced by the company.

Solving a company case or a professional application leading to a presentation in front of the company and the teaching team.