Master of Science Risk Management, Control & Compliance

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

The aim of this module is to teach you how to draw up a business plan:

• Design of a costed business creation or development project.
• Several stages are covered: feasibility study, market targeting, opportunities and risks, strengths and weaknesses, communication, financing plan and profitability.

Perfect your English comprehension and communication skills in a wider context than just business English.

The aim of this module is to develop students’ IT skills to meet the needs of companies in terms of budgeting, sales, project management, personnel management and communication.
and communication: Excel, Word, Powerpoint, teamwork tools, business software.
The aim is to become proficient with office automation tools, quickly identify and correct errors, customize existing tools or create your own.

• The business game is played using a management simulator.
• Groups of students are given the responsibility of managing a company in real time.
• All major business functions are covered.
• Students make decisions to maximize the company’s profitability.

• This module enables learners to improve their CVs and posture through role-playing exercises (professional simulation, speaking, etc.);
• Practical and professionalizing workshops (CV, professional social networks, coaching, etc.) as well as professional conferences and master classes.

À la comptabilité générale is to explain the “raison d’être”, main uses, documents and mechanisms of general accounting, including :

• The purpose, content and use of an organization’s balance sheet and income statement.
• Mechanisms for linking these two accounting documents.
• How to record the company’s main transactions.
• The main aim of this introductory module to general accounting is to provide all students, whatever their career plans, with a basic accounting culture that will enable them to understand the content of financial statements, and to use this knowledge in discussions with accountants.

• Modern financial diagnosis tools for an overall analysis of the company.
• Financial diagnosis tools: study of profitability, solvency and financial structure.
• Profitability analysis.

• Break-even and breakeven calculations.
• Budget management techniques, activity monitoring and dashboards.
• Analysis and use of management control, costing methods, analysis center methods, rational allocation of fixed costs, marginal costs, partial costs.

• Assessment of the company’s operations and level of expertise.
• Providing advice and studying tools to help create added value.
• Evolution of the auditing profession.

• The seminar covers the auditing of financial statements, as well as audit procedures, tests, methods and tools.
• Presentation of the statutory audit, general aspects and implementation of the audit, assessment of internal control, specific verifications and end-of-assignment reports.
• Analytical procedures, physical controls, management declarations.

• Mastery of accounting procedures.
• Consolidation of accounts.
• Profit appropriation.
• Capital reduction.
• Securities valuation.
• Company incorporation.
• Capital increases.
• Convergence of French GAAP with IFRS.

• Master the fundamental concepts required for financial forecasting.
• Sources of information, sector analysis, analysis of economic and financial performance, analysis of financial structure and financing methods.

• Definition of business law.
• The notion of contract.
• Obligations of means and results.
• The concept of legal personality, how SARLs, SAs and SNCs work.
• Criteria for choosing a business form.

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

• Investment projects: selection criteria and the real options approach.
• Financing methods: quasi-equity, bond financing, negotiable debt securities, IPOs, venture capital.
• Explanatory theories of financing choices.
• Treasury and management of centralized flows.

• The principles and scope of corporate income tax, tax optimization within a group.
• International taxation.
• VAT: principles and mechanisms.
• Special VAT regimes.
• VAT territoriality: rules governing VAT territoriality, supplies of movable goods and services.
• VAT liability: VAT base and calculation.

• This hybrid module will provide an understanding of the role of the Autorité des Marchés Financiers in the regulation and supervision of financial markets, covering the following topics: financial instruments, cryptoactives and risks, collective management, market organization, post-trade and market infrastructures, securities issuance and trading, and accounting and financial fundamentals.

• Understand and master the principles of discounting and capitalization.
• Interest calculation.
• Comparing financial flows over time.
• Calculate the main profitability indicators for an investment project.

• Analyze a company’s financial statements to assess its profitability, solvency and economic performance.
• Emphasis is placed on the financial diagnostic techniques used to detect potential accounting or financial risks, while integrating IFRS standards and reporting obligations.

• Design and implementation of internal control systems to limit financial, operational and regulatory risks.
• Risk mapping and development of governance processes in line with legal requirements and international standards.

• Application of costing techniques to analyze profitability and optimize financial resources.
• Build and use dashboards to monitor economic performance and adjust strategic decisions.

• Implementation of performance indicators and reporting systems to align financial strategy with operational objectives.
• Use of analytical tools to measure the effectiveness of budgetary and financial choices.

• Study of anti-corruption regulations such as the FCPA, the Sapin II law and the UK Bribery Act.
• Identification of corruption risks and implementation of compliance programs and procedures to prevent conflicts of interest.

• Analysis of economic and financial sanctions imposed by the UN, the European Union and the United States (OFAC).
• Assessment of impacts on international transactions and compliance of financial and commercial operations.

• Risk assessment of information systems and digital infrastructures.
• Application of cybersecurity regulations (RGPD, NIS2) and implementation of IT audits to ensure compliance and data protection.

• Application of banking regulations such as Basel III, Solvency II and MIFID II.
• Monitoring financial transactions, combating money laundering and implementing compliance obligations in the banking sector.

• Identification of fraud schemes and money laundering techniques.
• Development of prevention, monitoring and investigation programs to limit the risk of fraud within organizations.

• Analysis of market, credit and liquidity risks specific to the banking sector.
• Study of regulatory mechanisms and risk management tools to optimize the financial stability of institutions.

• Assess the impact of geopolitical tensions and economic sanctions on compliance strategies.
• Anticipation of risks linked to trade conflicts and political instability to adapt governance systems.

• Role and responsibilities of the statutory auditor in the audit and certification of financial statements.
• Application of auditing standards and control methodologies to guarantee the reliability of financial information.

• Study of national and international tax regulations.
• Tax optimization in compliance with legal obligations and management of risks linked to tax evasion and fraud.

• Analysis of economic and financial offences: fraud, misuse of corporate assets, money laundering.
• Identify the responsibilities of managers and the sanctions applicable in the event of non-compliance with legal rules.

• Regulation and control of anti-competitive practices.
• Study of sanctions for abuse of dominant positions, illicit cartels and restrictive competition practices.

• An introduction to the fundamentals of computer security, designed to help participants understand online threats and adopt effective security practices.
• It covers computer defense principles, hacker ethics, as well as real-life case studies to learn how to prevent and respond to common cyberattacks.
• Acquire the essential skills to protect personal and business data, while raising awareness of critical cybersecurity issues in a connected world.

• This module enables learners to improve their CVs and posture through role-playing exercises (business game, professional simulation, public speaking, etc.).
• Practical and professionalizing workshops (CV, professional social networks, coaching, etc.) as well as professional conferences and master classes.

• Enable learners to understand what is expected of an applied research dissertation.
• Formulate a problem, build a literature review, choose a study methodology, make recommendations.
• Construct an applied research dissertation, including a literature review, a qualitative and/or quantitative study, and recommendations.

• Acquire the knowledge required to pass the Autorité des Marchés Financiers (AMF) certification exam.
• Study of financial instruments, regulatory requirements and professional practices in the financial sector.

• Integration of Corporate Social Responsibility (CSR) principles into corporate governance.
• Application of ESG (Environment, Social, Governance) criteria to ensure compliance and sustainability of financial strategies.

• Written exams
• Research dissertation defense