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INTERNAL AUDIT

2017-2018

IESEG School of Management ( IÉSEG )

Code Cours :

1718-IÉSEG-MA1S1-ACC-MA-EI63UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Master GE1S1English
Professeur(s) responsable(s)A.BELDI
Intervenant(s)Elie HARARI


Pré requis

Students should have general knowledge of risk management, the key business cycles and statistical analysis.

Objectifs du cours

At the end of the course, the student should be able to:

Plan, perform and report value added results, which fulfil specific management goals and objectives implementing tools and processes of the internal audit methodology

Develop internal auditing programs, corresponding evaluation criteria and monitor corrective actions by the management

Analyze the different questions related to the management of the internal audit function: talent management, conflicts of interest in the audit function, performance management

Contenu du cours

Objectives and definitions of the Internal Control System: Relations with the stakeholders, Roles and responsibilities of the different partners in the Control environment

Managing an Internal Audit department as a Management Service Function: roles and responsibilities, Code of conduct, Business Ethics, Conflicts of Interest and Professional Responsibility, Talent management, performance management

Building an audit plan: Risk mapping and Audit Programs. Market standard Risk and control frameworks (such as COSO, COBIT…)

Key steps and tools in performing an assignment

Internal and External Communication and Reporting in the Audit Cycle

Managing the corrective actions implemented by the management


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent work
Reference manual 's readings9,00  
Independent study
Estimated personal workload9,00  
Charge de travail globale de l'étudiant34,00  

Méthodes pédagogiques

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


Évaluation

Type de ContrôleDuréeNombrePondération
Continuous assessment
Oral presentation0,50130,00
Participation0,00120,00
Final Exam
Written exam2,00150,00
TOTAL     100,00

Bibliographie

  • Articles, books, case studies and web sites will be provided to students in advance of the course commencement. -




 
* Informations non contractuelles et pouvant être soumises à modification
 
 
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