Objectives of general skills

• Mobilise expertise in at least one area of management.
• Master the principal decision-making processes of a company.
• Mobilise acquired skills in a specific professional environment.
• Prioritise responsible management practices.
• Refer to ethical principles and apply ethical codes specific to management sciences to their own behaviour.
• Act in compliance with specific legislative frameworks.

UE's Learning outcomes

At the end of the instruction, the students will be able to : - understand the different techniques of consolidation - consolidate a group of firms - understand the processes of the evolution, the project management and the operation of information systems in enterprises - understand the concept of « computerized accounting systems » in the context of the enterprise’s information systems - identify the impact of enterprise’s computerization on the approach of the auditor - receive information on techniques and methods of IT auditing

UE Content

Consolidated accountancy : Lawful context of consolidated financial statements Perimeter of consolidation The methods of consolidation Prior operations in consolidation Audit of Computerized Accounting Systems : Organization and content of information systems in enterprises and its consequences Functional scope of accounting software’s Standards of design and choice of accounting software Governance and IT audit methodologies Concepts and principles of the COBIT methodology Audit of a file of accounting entries Approach to computer security

Prior experience

general accounting

Term 1 for Integrated Assessment - type

• Oral examination
• Written examination

Term 2 for Integrated Assessment - type

• Oral Examination
• Written examination

Term 3 for Integrated Assessment - type

• Oral examination
• Written examination

Resit Assessment for IT - Term 1 (B1BA1) - type

• N/A