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Master of Science in Management Control

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MSc in Management Control - Course 11

Course 11: Auditing

 

The objectives of this course are :

 

  • To know the whole range of audit missions

 

  • To understand legal aspects of an audit mission

 

  • To understand the difference between legal and ad'hoc audit missions

 

  • To assess inherent risks of auditing missions and understand related-techniques

 

Course content:

 

Definitions (financial audit and other audits)


Risk-based analysis, audit phases, business examination


Techniques and tools (analytical methods, physical observation, direct confirmation, surveys, IT-based controls)


Auditing: assessment of internal control and financial audit per cycle


Acquisition audit and financial audit


Consolidated accounts audit

Written by NIKKI HARLE
Date of update November 25, 2008

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