Objectives of Programme's Learning Outcomes

• Mobilise expertise in at least one area of management.
• Mobilise acquired skills in a specific professional environment.
• Act in an international and multicultural context.
• Assimilate the components of the social and economic environment of a company.
• Collaborate within a team and exercise leadership.
• Plan activities so as to best utilise the time available.
• 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.
• In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
• Integrate highly specialised knowledge in different fields of management.
• Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
• Be independent and regularly adapt to new contexts.
• Monitor knowledge and methodological approaches in order to evolve their thinking and practice.

Learning Outcomes of UE

At the end of the course, the students will be able to : - understand the different techniques of consolidation - consolidate a group of firms - understand the evolution processes, 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

Content of UE

Consolidated accountancy : Lawful context of consolidated financial statements Consolidation perimeter 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 (bac 1)

Type of Assessment for UE in Q1

• Oral examination
• Written examination

Q1 UE Assessment Comments

Consolidated accountancy (60 %) : Written examination (100 %) Audit of Computerized Accounting Systems (40 %) : Oral examination (100%)

Type of Assessment for UE in Q2

• Oral Examination
• Written examination

Q2 UE Assessment Comments

Consolidated accountancy (60 %) : Written examination (100 %) Audit of Computerized Accounting Systems (40 %) : Oral examination (100%)

Type of Assessment for UE in Q3

• Oral examination
• Written examination

Q3 UE Assessment Comments

Consolidated accountancy (60 %) : Written examination (100 %) Audit of Computerized Accounting Systems (40 %) : Oral examination (100%)

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable