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IESEG School of Management ( IÉSEG )

Code Cours :



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

Pré requis

The course builds on the concepts and methods covered in a basic financial accounitng and auditing courses. Student should be familiar with basic financial statements, the accounting process and the systems of internal/external audits. 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

This course is designed to provide studentts with an in-depth understanding of the role of the audit profession and how it is an integral part of organizational economics, efficiency and effectivenss of operations. The course is delivered from a case study based practitioner perspective. The module will cover the overall regulatory enviornment applicable to the operational audit function, the identification of risk and evaluation of internal controls. Further, the course will highlight the intercetion of the operational audit function with the accounting and finance diciplines and compare and contrast the operational audit funcation with financial and compliance audits..

Contenu du cours

On successful completion of this course, students should be able to
*Communicate and consult effectively with accounting preparers and decision-makers about the relevance, reliability and comprehensiveness of financial and non-financial data

*Develop an external audit process

*Interpret the impact of legal, political and economic environments for multinational companies’ decision-making and financial reporting requirements

*Master the techniques to perform internal audits in multinational firms

*Understand professional standards related to a variety of assurance engagements and the overall legal and regulatory enviornment of the audit process.

*Comprehend the intercetion of audit, accounting and finance.

*Identify potential ethical violations and relate those violations to specific ethical rules.

*Identify company business functions and explain the business risks associated with those functions.
*Distinguish business risks affecting information relevance and reliability from other business risks.

*Explain which internal controls can effectively mitigate information risks.

*Design assurance services procedures to gather evidence for specific management assertions about the reliability and relevance of identified information used for decision-making.

*Teamwork and communication within the operational audit function

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent study
Group Project4,50  
Individual Project4,50  
Charge de travail globale de l'étudiant25,00  

Méthodes pédagogiques

  • E-learning
  • Project work
  • Interactive class
  • Case study


The overall assessment will comprise a series of in class group case studies with one case being presented by the group and an individual case study style project to be undertaken by students after completion of the 16 interactive class hours.

Type de ContrôleDuréeNombrePondération
Group Project2,00040,00
Individual Project3,00060,00
TOTAL     100,00


  • All information concerning the course will be published on the course website ( -

Ressources internet

* Informations non contractuelles et pouvant être soumises à modification
Vidéo : Un campus à vivre
Notre chaîne Youtube