News
Our Degree Programs
Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
Training officer(s)
M.VEGA PEREZ
Stakeholder(s)
Pascal Etzol
Présentation
Prerequisite
Knowledge of basic accounting principles
Financial statements
Company earnings releases
Financial statements
Company earnings releases
Goal
Understand risks faced by corporations and how controls can help mitigate
Understand accounting fraud and how to fight against it
Know about internal control tools and frameworks
Know about Sarbanes Oxley and its implications
Understand accounting fraud and how to fight against it
Know about internal control tools and frameworks
Know about Sarbanes Oxley and its implications
Presentation
IDENTIFYING RISKS FOR A CORPORATION
COSO INTERNAL CONTROL FRAMEWORK
FRAUD PREVENTION AND CONTROL
AUDITING STANDARDS
SARBANES-OXLEY
LOI DE SECURITE FINANCIERE
COSO INTERNAL CONTROL FRAMEWORK
FRAUD PREVENTION AND CONTROL
AUDITING STANDARDS
SARBANES-OXLEY
LOI DE SECURITE FINANCIERE
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours magistral | 10,00 | ||
| Cours interactif | 6,00 | case studies and presentations | |
| Autoformation | |||
| Lecture du manuel de référence | 6,00 | ||
| Recherche | 6,00 | ||
| Travail personnel | |||
| Group Project | 10,00 | team presentations | |
| Individual Project | 6,00 | Research | |
| Overall student workload | 44,00 | ||
Evaluation
Active participation in class and teamwork is required. Team presentations and case studies will be part of each session.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 0,00 | 0 | 10,00 |
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 60,00 |
| Autres | |||
| Projet Collectif | 0,00 | 0 | 30,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Biegelman & Barlow (2012) executive roadmap to fraud prevention and internal control -