Economics - Management

Audit and Internal Control (ACI)

  • ECTS

    120 credits

  • Duration

    1 or 2 years

  • Training structure

    Montpellier Management

  • Language(s) of instruction

    French

Presentation

The Audit and Internal Control Master's degree is part of the national Management Control and Organizational Audit (CGAO) specialization (decree of February 4, 2014).

This Master's degree prepares students for careers in internal control, internal audit, management control and organizational management, enabling them to manage their organization in compliance with legal requirements and internal procedures, and to participate in decision-making.

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  • 100%*

    Success rates

Objectives

With the Audit and Internal Control Master's degree, students acquire several skills:

  • Knowledge of corporate governance issues, new regulations and professional standards
  • Mastery of audit interview techniques
  • Knowledge of statistical techniques applied to auditing
  • Ability to map risks and define indicators relevant to the organization's objectives
  • Analysis of the relevance of internal control systems
  • Ability to assess the relevance of the resources requested and the articulation of functional budgets 
  • Choice of relevant management indicators and implementation of appropriate dashboards
  • Mastery of managerial communication techniques
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International dimension

At Montpellier Management, you have the opportunity to study abroad inone of 45 partner universities in 20 countries.

Discover all our international partner universities

Read the testimonials of our students who have gone abroad

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Organization

Knowledge control

*Success rate in M2 2022-2023 (admitted / number of students with an average > 7)

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Open on a sandwich basis

Masters 1 and 2 are open to sandwich courses and continuing education.

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Internships, tutored projects

Find out more about the M1 internship on this page.

Find out all you need to know about M2 internships on this page.

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Program

Select a program

  • Legal and financial environment

    9 credits
    • Strategic management

      27h
    • Company valuation

      27h
    • Tax law

      27h
    • Corporate finance

      27h
  • Fundamentals of management control and auditing

    7 credits
    • Management control and organizational audit

      27h
    • Management mathematics and statistics

      27h
    • Business English

  • Information systems and decision-support tools

    7 credits
    • Operational decision-making tools

    • Information systems management

  • Managerial environment

    7 credits
    • Strategic management

      27h
    • Business English

      3 credits27h
  • Optional

    • Optional sport

  • Opening up to the professional world

    11 credits
    • CIMA Training

    • Professional experience and dissertation

      4 credits
    • Business English

    • M1 ACI tutored project

    • M1 ACI internship

    • Operational decision-making tools

      1 credits12h
  • Audit and internal control concepts and techniques

    3 credits
  • Advanced management control concepts and techniques

    10 credits
    • Management control system

      24h
    • Advanced Management Accounting

      24h
    • Management control, organization and governance

      24h
    • Introduction to research in management control and auditing

  • Accounting and financial environment

    6 credits
    • In-depth financial accounting

      24h
    • Cash Management

      24h
  • Optional

    • Optional sport

    • M1 ACI Optional internship

  • Banking sector audit

    6 credits63h
  • Consolidation and reporting

    4 credits36h
  • Audit and internal control

    4 credits42h
  • Prerequisites

    4 credits34h
  • Control Systems Management

    6 credits60h
  • Public sector audit

    6 credits63h
  • Case study Management - CIMA

    3 credits24h
  • Grand Oral and final dissertation

    18 credits
    • Memory

      14 credits6h
    • Grand oral

      4 credits
    • M2 ACI Tutored project

    • M2 ACI Internship

  • External audit

    4 credits42h
  • Information Systems Management

    5 credits60h
  • Optional

    • M2 ACI Optional internship

Admission

Access conditions

Find out more about the admission requirements for the Master's degree in Audit and Internal Control on this page.

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How to register

See registration details on this page.

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And then

Professional integration

  • Supervisor, mission leader
  • Control and/or internal audit manager
  • Information Systems Administrator
  • Risk manager
  • Profit center operations manager
  • Organization Consultant
  • Chief Financial Officer
  • Internal auditor capable of mastering information and control systems
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