Economics - Management

Master's in Audit, Internal Control, and Business Intelligence – Audit and Internal Control

  • ECTS

    120 credits

  • Duration

    1 or 2 years

  • Training Structure

    Montpellier Management

  • Language(s) of Instruction

    French

Overview

The Master’s in Audit, Internal Control, and Business Intelligence—Audit and Internal Control is a program within the national certification track in Management Control and Organizational Audit (CGAO) (decree of February 4, 2014).

This master’s program prepares students for careers in internal control, internal audit, management accounting, and organizational management—specifically, managing an organization in compliance with legal requirements and internal procedures, as well as participating in decision-making.

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  • 94.12%*

    Success Rate

Objectives

Through the master's program, students acquire a range of skills:

  • Knowledge of corporate governance issues, new regulations, and professional standards
  • Mastery of techniques for conducting an audit interview
  • Knowledge of statistical techniques applied to auditing
  • Ability to develop a risk map and define indicators relevant to the organization’s objectives
  • Analysis of the Effectiveness of Internal Control Mechanisms
  • Ability to assess the appropriateness of the requested resources and the coordination of operational budgets 
  • Selection 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 atone of 65 partner universities located in more than 25 countries.

Discover the international experience opportunities available to Montpellier Management students on our dedicated page.

Check out all the testimonials from our students who have studied abroad

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Organization

Knowledge Assessment

*Admission Rate for the M2 Program, 2024–2025 (admitted students / number of students with a GPA > 7)

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Open on an alternating basis

The Master's 1 and 2 programs are open to work-study students and continuing education students.

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Internships, supervised projects

Find all the useful information about internships onthis page.

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Program

Select a program

  • The Company's Legal and Financial Environment

    9 credits
    • Strategic Management

      27h
    • Company Evaluation

      27h
    • Tax Law

      27h
    • Corporate Finance

      27h
  • Fundamentals of Management Accounting and Auditing

    7 credits
    • Management Control and Organizational Audit

      27h
    • Mathematics and Business Statistics

      27h
    • Business English

  • Information Systems and Decision-Support Tools

    7 credits
    • Operational Decision-Support Tools

      3 credits
    • Information Systems Management

  • The Company's Management Environment

    7 credits
    • Strategic Management

      27h
    • Business English

      3 credits27h
  • Optional

    • Elective Sports

  • Exposure to the professional world

    11 credits
    • CIMA Training

    • Work Experience and Thesis

      4 credits
    • Business English

      3 credits24h
    • M1 ACI Supervised Project

    • ACI M1 Internship

    • Operational Decision-Support Tools

      1 credit12h
  • Concepts and Techniques of Auditing and Internal Control

    3 credits
  • Advanced Concepts and Techniques in Management Accounting

    10 credits
    • Management Control System

      24h
    • Advanced Management Accounting

      24h
    • Management Control, Organization, and Governance

      24h
    • Introduction to Research in Management Control and Auditing

  • The Company's Accounting and Financial Environment

    6 credits
    • Advanced Financial Accounting

      24h
    • Cash Management

      24h
  • Optional

    • Elective Sports

    • 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
  • Internal Audit and Management Control for Sustainable Development

    6 credits60h
  • Management Case Study - CIMA

    3 credits24h
  • Final Oral Presentation and Thesis

    18 credits
    • Thesis

      14 credits6h
    • Oral Exam

      4 credits6h
    • M2 ACI Supervised Project

    • M2 ACI Internship

    • Thesis Methodology

      3h
  • External Audit

    4 credits42h
  • Information Systems Management

    5 credits60h
  • Optional

    • M2 ACI Optional Internship

Admission

Admission Requirements

See the admission requirements for the Master's in Audit and Internal Control on this page (under "Prerequisites").

To apply:

  1. Visit this page
  2. Click the red "Apply" button
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Registration Procedures

See this page for registration details .

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And then

Employment Placement

  • Supervisor, Mission Leader
  • Manager, Director of Internal Control and/or Internal Audit
  • Information Systems Administrator
  • Risk Manager
  • Chief Operating Officer of a profit center
  • Organizational Consultant
  • Chief Financial Officer
  • Internal auditor with expertise in information and control systems
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