Objectives of Programme's Learning Outcomes

• Mobilise expertise in at least one area of management.
• Mobilise acquired skills in a specific professional environment.
• Contribute to the development of innovative tools and solutions.
• Professionally communicate and present original work both orally and in writing.
• Communicate and interact in a clear and structured manner, orally and in writing, on issues, analyses and projects.
• Present and structure data in a clear, precise, neutral, and non-oriented way.
• Act in an international and multicultural context.
• Assimilate the components of the social and economic environment of a company.
• Communicate and interact in a clear and structured manner, orally and in writing in at least one other language other than French, on issues, analyses and projects.
• Demonstrate an open mind and adaption.
• Collaborate within a team and exercise leadership.
• Contribute to the coordination and animation of a team, by putting in place the most effective means of collaboration in a given situation.
• Listen to team members and encourage expressing a shared opinion. Accept and discuss a different point of view than theirs.
• Plan activities so as to best utilise the time available.
• 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.
• Contribute to the implementation of innovative projects.
• Be independent and regularly adapt to new contexts.
• Demonstrate independence and persevere, despite the difficulties or initial errors, to find an optimal solution.
• Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
• Assess their practices and be able to question it.
• Understand interactions between companies and their socio-economic environments.
• Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
• Assimilate the components of the social and economic environment of a company.
• Mobilise the methods and management support tools in changing contexts.
• 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.
• Contribute to the development of innovative tools and solutions.
• Professionally communicate and present original work both orally and in writing.
• Conduct scientific reasoning on complex or innovative management issues.
• Communicate and interact in a clear and structured manner, orally and in writing, on issues, analyses and projects.
• Present and structure data in a clear, precise, neutral, and non-oriented way.
• Act in an international and multicultural context.
• Assimilate the components of the social and economic environment of a company.
• Communicate and interact in a clear and structured manner, orally and in writing in two other language other than French, on issues, analyses and projects.
• Demonstrate an open mind and adaption.
• Collaborate within a team and exercise leadership.
• Contribute to the coordination and animation of a team, by putting in place the most effective means of collaboration in a given situation.
• Listen to team members and encourage expressing a shared opinion. Accept and discuss a different point of view than theirs.
• Plan activities so as to best utilise the time available.
• Prioritise responsible management practices.
• Innovate in the development of methodologies and tools for analysis and decision-making in management.
• 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.
• Contribute to the implementation of innovative projects.
• Be independent and regularly adapt to new contexts.
• Demonstrate independence and persevere, despite the difficulties or initial errors, to find an optimal solution.
• Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
• Assess their practices and be able to question it.
• Understand interactions between companies and their socio-economic environments.
• Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
• Assimilate the components of the social and economic environment of a company.
• Mobilise the methods and management support tools in changing contexts.

Learning Outcomes of UE

Professional proficiency in legislative and regulatory contexts (including international auditing standards and the requirements of professional institutes (IRE, IIA)) and internal, external, financial, organizational and IT audit techniques.

Content of UE

This teaching unit includes professinnal skills in internal and extrenal audit.

For intrenal auit : audit types, riskmanagement, exrcice on a concret audit mission. 

For extenal audit : 3 chapters : the first examines audit of account in relevant legislation (Belgian and European), the second explain specifications of the legal control (audit risks, audit techniques, types of auditor's reports...) and the third examined, by grouping balances (fixed assets, current assets, liabilities, income statement....), the different audit programs

Prior Experience

A very good knowledge of general accountancy A good knowledge of accountancy law and company law The choice of complementary courses as control or legal competences is better.

Type of Assessment for UE in Q1

• Presentation and/or works
• Oral examination
• Written examination
• Practical test
• eTest

Q1 UE Assessment Comments

Fiches AA

Type of Assessment for UE in Q3

• Presentation and/or works
• Oral examination
• Written examination
• Practical Test
• eTest

Q3 UE Assessment Comments

NA

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable