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Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
IESEG Degree - Programme Grande École
- Crédits ECTS: 2.00
Training officer(s)
L.DESROUSSEAUX
Stakeholder(s)
E.HARARI, L.DESROUSSEAUX
Présentation
Prerequisite
-Knowledge of basic statistics
-Knowledge of intermediate-level financial accounting and reporting
-Knowledge of basic audit techniques is compulsory (this is an advanced audit course)
-Knowledge of intermediate-level financial accounting and reporting
-Knowledge of basic audit techniques is compulsory (this is an advanced audit course)
Goal
At the end of the course, the student should be able to:
-apply the concepts seen in the "audit techniques" course
-master the appropriate techniques and display expertise in Audit Data Analytics (herefater ADA) (LO 2.B)
-analyze and solve complex problems with the appropriate methodology (LO 6.B)
-produce professional quality documents (LO 8.A)
-apply the concepts seen in the "audit techniques" course
-master the appropriate techniques and display expertise in Audit Data Analytics (herefater ADA) (LO 2.B)
-analyze and solve complex problems with the appropriate methodology (LO 6.B)
-produce professional quality documents (LO 8.A)
Presentation
Throughout the sessins, students will use IDEA, a well-known ADA platform used in audit firms.
1. Presentation of ADA and its importance in audit missions.
2.Reminder on audit planning
3.Then, a single, large case will allow students to:
a.Conduct the audit of account receivables
b.Conduct the audit of account payables
c.Conduct the audit of inventory
At each stage, the writing of an audit report will end the session.
1. Presentation of ADA and its importance in audit missions.
2.Reminder on audit planning
3.Then, a single, large case will allow students to:
a.Conduct the audit of account receivables
b.Conduct the audit of account payables
c.Conduct the audit of inventory
At each stage, the writing of an audit report will end the session.
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 4,00 | ||
| Travaux dirigés | 12,00 | ||
| Travail personnel | |||
| Group Project | 8,00 | ||
| Charge de travail personnel indicative | 26,00 | ||
| Overall student workload | 50,00 | ||
Evaluation
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 0,00 | 0 | 15,00 |
| QCM | 0,50 | 1 | 15,00 |
| Autres | |||
| Etude de cas | 3,00 | 3 | 70,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
All material will be posted on Ieseg Online in due time. -
Internet resources