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OPERATIONAL AUDITING

2016-2017

IESEG School of Management ( IÉSEG )

Code Cours :

1617-IÉSEG-M1S1-ACC-MA-PI36UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Master1S1English
Professeur(s) responsable(s)DL.MCALEER
Intervenant(s)Dorothy L. MCALEER


Pré requis

Students should have general knowledge of project and risk management, the key business cycles and statistical analysis. The main objective is that students be able to analyze the risks and rewards of business scenarios from a variety of vantage points.

Objectifs du cours

At the end of the course, the student shold be able to:
-Analyze the ethical issues resulting from conflicts of interest in the audit function
-Plan, perform and report value added results, which fulfil specific management goals and objectives
-Understand the relationship between operational auditing and compliance auditing
-Differentiate between task based vs. risk based auditing
-Develop operational auditing programs and corresponding evaluation criteria

Contenu du cours

-Business Ethics, Conflicts of Interest and Professional Responsibility
-Internal Auditing as a Management Service Function - Emerging Organization Business Needs Including Sustainability Auduting and Reporting
-Project Management, Audit Programs and Audit Evidence
-Risk and Control Paradigms
-Internal and External Communication and Reporting in the Audit Cycle
-Evaluation Criteria in Operational and Non-Financial Audits


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Independent work
E-Learning8,00  
Face to face
Interactive class16,00  
Independent study
Group Project8,00  
Charge de travail globale de l'étudiant32,00  

Méthodes pédagogiques

  • Presentation
  • E-learning
  • Research
  • Project work
  • Interactive class


Évaluation

The course will endeavour to create a real world enviornment. Similar to operational audits conducted by multinationals and the Big 4 Accounting firms, students will work in groups to design operational audit plans for various areas of the business.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Oral presentation0,50150,00
Others
Case study0,50150,00
TOTAL     100,00

Bibliographie

  • In order to remain current, articles, books, case studies and web sites will be provided to students in advance of the course commencement. -


Ressources internet



 
* Informations non contractuelles et pouvant être soumises à modification
 
 
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