Economics - Management

Master's Degree in Audit and Internal Control (ACI)

  • ECTS

    120 credits

  • Duration

    1 or 2 years

  • Training structure

    Montpellier Management

  • Language(s) of instruction

    French

Presentation

The Master's in Audit and Internal Control is a course of study within the national program in Management Control and Organizational Audit (CGAO) (decree of February 4, 2014).

This Master's program trains students for careers in internal control, internal auditing, management control, and organizational management, teaching them how to manage organizations in compliance with legal obligations and internal procedures, as well as how to participate in decision-making.

Read more
  • 90.91%

    Success rate

Objectives

With the Master's in Audit and Internal Control, 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 build a risk map and define indicators relevant to the organization's objectives
  • Analysis of the relevance of internal control mechanisms
  • Ability to assess the relevance of the resources requested and the coordination of functional budgets 
  • Selection of relevant management indicators and implementation of appropriate dashboards
  • Mastery of managerial communication techniques
Read more

International dimension

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

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

Discover all the testimonials from our students who have gone abroad

Read more

Organization

Knowledge assessment

*Success rate in M2 2023-2024 (admitted / number of students with an average > 7)

Read more

Open alternately

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

Read more

Internships, supervised projects

Find all the useful information about internships onthis page.

Read more

Program

Select a program

  • Legal and financial environment of the company

    9 credits
    • Strategic management

      27h
    • Company evaluation

      27h
    • Tax law

      27h
    • Corporate finance

      27h
  • Fundamentals of management control and auditing

    7 credits
    • Management control and organizational audit

      27h
    • Mathematics and Management Statistics

      27h
    • Business English

  • Information systems and decision support tools

    7 credits
    • Operational decision support tools

    • Information systems management

  • Corporate management 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 thesis

      4 credits
    • Business English

    • M1 ACI supervised project

    • M1 ACI internship

    • Operational decision support tools

      1 credit12h
  • Audit and internal control concepts and techniques

    3 credits
  • Advanced concepts and techniques in management control

    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 of the company

    6 credits
    • Advanced 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
  • Final oral exam and thesis

    18 credits
    • Memory

      14 credits6h
    • Oral exam

      4 credits
    • M2 ACI Supervised project

    • M2 ACI Internship

  • 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 Auditing and Internal Control on this page (under "prerequisites").

To apply:

  1. Visit this page
  2. Click on the red "Apply" button
Read more

Registration procedures

See the registration terms and conditions on this page.

Read more

And after

Professional integration

  • Supervisor, Head of Mission
  • Manager, Director of Control and/or Internal Audit
  • Information Systems Administrator
  • Risk manager
  • Operations manager of a profit center
  • Organizational consultant
  • Chief Financial Officer
  • Internal auditor capable of mastering information and control systems
Read more