Master's Degree in Accounting and Auditing

Teaching modality: In English
Also available:
Tuition fee: €9,514 (First year of the programme: €4,757, Second year of the programme: €4,757)
Student numbers: 25
Campus: Rennes

A comprehensive academic programme, in international accounting and auditing with intensive French language courses (250 hours), to make the most of French culture in an international environment.

Next intake September 2025

The Master’s Degree in Accounting and Auditing (AAA) of the University of Rennes’ Graduate School of Management (IGR-IAE Rennes) is aimed at English-speaking students with a Bachelor’s Degree in Economics or Management.

It combines intensive French language courses with a comprehensive academic programme taught exclusively in English by French and international researchers associated with practitioners who are all experts in their field.

This programme is an 18-month full-time programme with a 4-month professional or research internship which can be extended to 6 months. This timeframe will give students more time to learn about France and French people, and to work in the context of French or France-based companies during the two internship periods included in the programme. The new internship calendar will also be more in line with companies’ internship needs.

This full-time programme is fully taught in English on our premises located next to Rennes city centre.

The Master’s Degree in Accounting and Auditing will be organised as follows:

    • First year of Master’s: two full semesters from October to March with a specialisation in Accounting and Auditing and interaction with students from the other Masters in English. Optional internship or work experience is possible from April to September;
    • Second year of Master’s: Second year of Master’s Degree in Accounting and Auditing with classes from October to January with 4 to 6 months of mandatory work experience or internship from February to September.

The development of international auditing practices and international financial reporting standards contribute to the importance of an international focus in accounting and auditing education.

The specificity of this programme is to combine a comprehensive academic programme, in international accounting and auditing with intensive French language courses (250 hours). This allows even total beginners in French to evolve professionally and to learn more about French culture and management.

Please note: in a process of continuous improvement, course content is subject to possible changes.

The content of the new two-year programme is currently being edited. Sorry for the inconvenience

 

First year of the Master’s Degree

  • Objectives

    1.    To discover the scope of HR activities in an international context.
    2.    To develop awareness on cultural differences and the impact on HR policies.
    3.    To learn how to analyse problems and design HR policies in a collaborative way.

    Skills to be acquired

    • Using cultural differences theory to analyse contexts.
    • Taking into account cultural differences in day to day actions
    • Using collaborative practices to analyze problems and design solutions.

    Program

    1 . History of internationalisation :
    – from Fordism to the network company
    – forms of internationalisation : ethnocentric, geocentric, polycentric and impact on HR organisations and policies
    Teaching method : lecture and review of international employee interviews.
    2. Culture :
    – definition of a culture, stereotypes, values.
    – introduction to cultural differences theories (Hofstede, Hall, Trompenaars…)
    – HR policies and cultural adaptation.
    Teaching methods : perception exercices, build upon students own experiences, research articles readings.
    3. Designing HR processes and policies in an international context :
    – problem analysis exercice with co development tool
    – group work to work out HR program or solutions to specific issues such as recruiting, managing interpersonal conflict, organizing work across boundaries, developping new subsidiaries abroad, …

    Teaching methods
    Experiment the collaborative practice of co development, research article to read and analyze. Feedback on students proposals

    Assessment method

    Continuous assessment – group project & oral presentation

     

    Skills to be acquired

    • Gaining competencies to reflect companies´ international business activities critically
    • Gaining decision-making-oriented competency (e.g., self-management)
    • Ability to evaluate complex, innovative situations as they are typical of companies´ international business activities

    Program

    • Qualitative and quantitative trends in the international business environrnent
    • Modes of foreign market entry
    • Theoretical approaches for the explanation of different modes of foreign market entry
    • Strategies of international companies
    • Organization of international companies I: Archetypes of macro structures
    • Organization of International companies Il: Empirical studies referring to strategy and structure of international companies

    Teaching methods

    Participants are expected contribute to the class through their comments, questions, and examples from their experience. Some readings may be assigned to supplement the in-class material. More specifically, the course will use the following teaching methods:

    • Lectures
    • Discussions of readings
    • In-class exercises and simulations

    Bibliography

    • International Business: Strategy, Management, and the New Realities (4th Edition 2017) by Tamer Cavusgil, Gary Knight, John Riesenberger, Upper Saddle River 2017.
    • International Business: Environments and Operations (13th Edition 20111) by John Daniels, Lee Radebaugh, Daniel Sullivan
    • International Business: Competing in the Global Marketplace (11th Edition 2017) by Charles Hill
    • International Dimensions of Organizational Behavior (5th Edition 2008) by Nancy J. Adler

    Prérequisites

    No specific prérequisites

    Assessment method

    Written exam

    Objectives

    Businesses are under constant pressure and face a rapid change in their competitive environment. Successful performance in such an environment requires an increased understanding of the company’s strategy. Those who do not meet this challenge are quickly sanctioned by the market.

     

    Skills to be acquired 

    This course is intended for students with first skills outside management or with a generalist profile. the purpose of the course is to acquire a transversal decision-making autonomy, a systemic methodology of analysis, an aptitude to the structuring of due diligence.

    Program

    Introduction: mastering key concepts of strategy.

    • Analysis of the global environment (pivot variables)
    • Analysis of the competitive environment ;
    • Analysis of the decision environment

     

    Chap 1. The systemic diagnosis of the organization, a renovated approach
    The main strategic levers faced with ecological and digitalization constraints
    Strategic interactions and the impact on diagnosis and diagnosis documents

    Chap 2. Structure of management levers

    • Analysis of the strategic capacity and projection of the strategic potential of the organization
    • Levers of competitiveness, margin policy, relational policy

    Bibliography

    Exploring strategy, Johnson, G., Whittington, R., Scholes, K., 12 ed. (2019), Pearson Education

    How smart connected produces are transforming companies, M. Porter , HBR (2015)

    Digital business strategy: Toward a next generation of insights”, Barhdwaj A. (2013), MIS Quarterly

    Assessment method

    Personal project

    Objectives

    Acquire the mindset of an innovative project manager, by applying the tools/methods of problem exploration to the search for solutions, including concrete test phases.

    Skills to be acquired

    • An introduction to design thinking (identifying a problem, qualifying it and reformulating it).
    • Learn about innovative project management and apply it to your own case: design applied to your life project (professional and personal).
    • Navigate uncertainty in a pragmatic and structured way.
    • Delivering results early, continuously and in a measured way vs. planning and producing only at the end (management vs. management vs. innovation).
    • Knowing how to (re)qualify a problem to deal with it as accurately as possible.
    • Using collective intelligence (team discussions and brainstorming).
    • Mastering innovation tools such as mindmapping

    Program

    • Session1: introductory session – innovation, design thinking, team dynamics and motivational levers.
    • Session2: rethinking your perception of a problem, in design mode; the fundamentals of project management and what we are not taught; Tool #1: your personal dashboard; Tool #2: understanding and identifying ‘flow’ in your activities.
    • Session 3: Building your compass to guide your action (Tool #4); Tool #5: Co-development, to solve problems as a team.
    • Session 4: Tool #6: Generating ideas through mindmapping.
    • Session 5: Tool #7: building and comparing project trajectories (the 3 odysseys).
    • Session 6: how to reformulate a problem.
    • Session 7: mastering team brainstorming; Tool #8: analysing and integrating failure into your project.
    • Session 8: the art of prototyping.

    Each session is interspersed with phases of experimentation and personal work.

    Bibliography

    The Lean startup, Eric Ries
    Design Sprint, Jake Knapp
    The Art of Innovation, Tom Kelley
    Thinking Fast and Slow, Daniel Kahneman
    Discovery Discipline, Rémi Guyot

    Prerequisites

    No pre-requisites.

    Assessment method

    A written essay by each student, assessing their individual exploration (my initial project situation / what I discovered and what I want to change / how I effectively reformulate my issue / what my potential solutions are and how to test them / my conclusions and what to do next).

     

    Objectives

    This module aims to provide students with a fundamental understanding of accounting concepts, principles, and techniques used in preparing and analyzing financial statements. The course emphasizes the recording, summarizing, and reporting of financial transactions to enable users to make informed business decisions. Through a combination of theoretical knowledge and practical applications, students will develop the skills necessary to interpret financial data and communicate effectively in a business context.

    Skills to be acquired

    Throughout the course, students will develop the following skills:

    • Accounting knowledge: Gain a solid foundation in accounting principles, concepts, and terminology.
    • Technical proficiency: Acquire the skills to record transactions, prepare financial statements, and perform basic financial analysis.
    • Analytical thinking: Develop the ability to analyze financial data and interpret the results for decision-making purposes.
    • Problem-solving: Apply accounting principles to solve practical accounting problems and discrepancies.
    • Communication: Enhance written and verbal communication skills to effectively convey financial information to stakeholders.

    Program

    1. Introduction to Financial Accounting
      • Definition and scope of financial accounting
      • Role of financial accounting in business decision-making
      • Users and stakeholders of financial information
    1. Main Financial Statements
      • Balance Sheet
      • Income Statement
      • Cash Flow Statement

    Assessment method

    Written exam

    Objectives

    The aim of the course is to initiate students:

    • To read and analyse different financial statements of companies
    • To detect companies’ financial problems
    • To find solutions to those problems

    Skills to be acquired

    The students will be able to:

    • Read companies’ financial statements: balance sheet, income statement…
    • Understand the main concepts used in financial analysis: profitability, earnings and margins, self-financing, investments, working capital, expenses, liabilities, assets…
    • Learn about different sources of funding
    • Evaluate the financial stringency of companies

    Program

    Chapter 1 : Financial statements: a reminder (balance sheet, income statement)

    Chapter 2 : Financial equilibrium analysis (financial equilibrium indicators, ratio analysis)

    Chapter 3 : Performance analysis (earnings and margins analysis, income statement ratio analysis, from net income to self-financing)

    Assessment method

    Written exam: 1h30

    Prerequisites

    Basic knowledge in general and financial accounting

     

    Objectives

    This course offers an understanding of fundamental principles of Corporate Finance and more specifically of financial decisions. The main goal is to help students to understand how firms meet their financial objectives using financial-decision making in business.

     

    Skills to be acquired

    By the end of this course, students should be able to:

    • Understand the main objectives of Corporate Finance
    • Understand the investment decisions
    • Understand the different options for long-term financing
    • Determine the optimal capital structure

    1 – Introduction to Corporate Finance

    2 – Valuation and Capital budgeting

    3 – Financing decisions

     

    Bibliography

    Vernimmen, Quiry et Ceddaha.: Corporate finance, theory and practice, 2024

    Prerequisites

    Accounting knowledge (balance sheet, income statement, cash flow statement)

    Assessment method

    Written exam

    Objectives

    This module develops an understanding of issues related to the elements of costs and budgets. It develops abilities to prepare, analyze and interpret accounting information on cost elements in various cost systems. It also introduces budgeting techniques: planning, budgeting, forecasting and analysis. The cost and budgeting techniques employed to assist managers in their decision-making and to evaluate performance. 

    Skills to be acquired

    Costing definitions to orient decision making

    Be able to identify and apply the appropriate costing technique to a range of situations

    Understand and implement the cost and pricing structure of the organization and its products/services.

    Programme

    An introduction to management Control

    1. Basic concepts of cost accounting
    2. Cost-volume-profit (CVP) models
    3. Activity Based Costing (ABC)
    4. Introduction to budget

    Assessment method

    Final exam.

    Prerequisites

    No

    A full week designed to accompany our students in the construction of their professional project, prepare them for their professional life and gain knowledge of the French labor market and specific recruitment habits with:

    • conferences
    • professional workshops
    • meetings with recruiters from different professional activity sectors
    • seminars with graduates from our Masters taught in English

    More particularly, workshops and conferences on ‘Professional Project’, ‘Brand Image’, ‘Non-Verbal Communication and Stress Management’, ‘How French companies Recruit their Employees’, ‘1st Job Objective’, etc. are organized specifically for our international students.

    No assessment.

  • Objectives

    This course aims to present the main concepts and levers that a marketing executive may activate to embody the positioning and stimulate the sales of a product/service (mainly on short-termed perspective).

    Skills to be acquired 

    Be able to analyze basic marketing strategy (STP approach), identify and understand the marketing policy.

    Prerequisites

    None. However having an academic background in Marketing and Business Administration in general may be helpful to follow this module.

    Program

    Chapter 1 : the marketing strategy

    1. Implementing the marketing strategy : decision support tools
    2. The strategic marketing approach: segmentation targeting, positioning

    Chapter 2: Product policy and portfolio management

    1. Product policy
    2. Product packaging and design
    3. Portfolio management
    4. Relevance of branding

    Chapter 3: product retailing policy

    1. Definition and modalities
    2. Point-of-sale marketing

    Chapter 4: Product pricing policy

    1. Pricing definition and influencing factors
    2. The notion of price elasticity
    3. The pricing strategies

    Chapter 5: Product promotion policy

    1. The definition and forms of promotion
    2. The objectives of promotion
    3. Designing the promotion strategy (communication campaign)

    Bibliographie

    Kotler, P., Keller, K. L., Armstrong, G., Armstrong, G., & Keller, K. (2016). Marketing Management, 15th global edition. England: Pearson Educationn Limited.

    Assessment method

    Continuous assessment (quiz) + group marketing project + final exam

    Objectives

    The aim of the course is to make students knowledgeable about the main characteristics of global logistics networks’ design and control.

    Skills to be acquired 

    The students will be able to (help) drive associated decision processes in actual industrial, distribution or service provision contexts.

    Program

    Supply chain design:

    • Role of the production/operations function and a supply chain in an organization
    • Production/operations management (POM) and supply chain management (SCM)
    • Major factors of production system and production management

    Supply chain control:

    • Inventory management
    • Production planning and control
    • Logistics decision models in SCM

    Bibliography

    • Bozarth, C.C. and Handfield, R.B., (2008). Introduction to Operations and Supply Chain Management, 2nd ed., Pearson International Edition.
    • Russel, S.R. (2008). Operations and supply chain management, 6th International student edition Ed. , Published by John Wiley & Sons
    • Taylor, D. (2001). Manufacturing operations & supply chain management: lean approach, Int. Thomson Business Press

    Prerequisites

    Basic mathematical and business management background

    Assessment method

    In-class evaluation

    Objectives

    The aim of the course is to learn and use the different ways to collect and analyse data.

    Skills to be acquired

    The students will be able to collect and analyze qualitative and quantitative data.

    Program

    1.      Observation, ethnographic technics including participating

    2.      Semi-directive interviews

    3.      Quantitative survey.

    Bibliography

    Denzin and Lincoln (1994) Handbook of qualitative research, Sage

    Valéau & Gardody (2016) La communication du journal de bord

    Prerequisites

    No

    Assessment method

    Continuous assessment

    Objectives

    Introduce students to the fundamental concepts of CSR, Corporate Governance and ESG. Situate the discussion of corporate ethics in the current scenario and its main implications in the business environment.

    Skills to be acquired

    Students learn to base their decisions on ethical codes, adopt social responsibility policies and consolidate the company’s commitment to a sustainable business vision.

    Program

    I-Ethical business, theoretical frame and ethical foundations.
    II-CSR, Governance and sustainable business.
    III-Best Practices in CSR.
    IV-Intangibles and the creation of value.
    V- Fundamental concepts and international guidelines.
    VI- How to implement an CSR program, building projects in CSR.

    Assessment method

    Oral presentation

     

    Objectives

    The aim of the course is to master the global strategy of a company.

    Skills to be acquired 

    The students will be able to make decisions in order to optimize a company activities (market share, production, profitability…).

    Program

    Simulation game

    Bibliography

    Management books

    Prerequisites

    No

    Assessment method

    Simulation game with results evaluation

    Objectives

    This module develops an understanding of issues related to the elements of Data Analysis. It will take you through the fundamentals of the data preparation and will help you understand and explore fundamental methods, frameworks and techniques of business analytics. 

    Skills to be acquired

    Be able to collect, prepare, transform, and analyze data in a business environment.

    Be able to assist the finance team to prepare financial data analysis and process.

    Program

     

     

    1. Environment Data
    2. Overview of Power Query (Query Editor User Interface, the Ribbon (Home, Transform, Add Column, View Tabs)
    3. Acquisition of fundamentals

     

    Assessment method

    Continuous Assessment: Questions for each modules

    Prerequisites

    No

    Objectives 

    The course “Architecture of Information Systems and Accounting” aims to acquaint students with the fundamental principles of information systems (IS), emphasizing their role, management, and security in an accounting context. Students will explore how IS can be strategically aligned with business objectives and will learn tools and techniques for managing IS projects.

    The curriculum also covers essential aspects such as IS architecture, data management, and information systems security. 

    Skills to be acquired

    Understand the fundamental concepts and the vocabulary associated with information systems.

    Program

    Introduction to Information Systems

    •  Definitions and key concepts
    •  The roles of information systems in business
    • Types of information management systems

    Strategic Alignment of IS

    •    Business strategies and alignment with IS

    IS Project Management

    • Phases of the IS project life cycle
    • Tools and techniques for IS project management

    IS Architecture

    Databases and Information Management

    • Key concepts in data management
    • Tools and techniques for data management

    IS Security

    •   Threats and risks to IS security
    •  Tools and techniques for managing IS security

    IS Performance Management

    Assessment method

    Written exam

    Prerequisites

    No

    Objectives

    This module develops an understanding of the business intelligence workflow from end-to-end. It develops abilities to build the first reports and understand the fundamentals of Power BI. It is focused on introducing users to the fundamentals of Power BI and DAX.

    It also introduces Data architecture techniques such as the relational models. 

    Skills to be acquired

    Be able to navigate into Power BI and create impacting reports based on data.

    Learn the Power BI Basic, as you progress through the course, you’ll have access to hands-on exercises that can hone your skills.

    Program

     

    Improvement:

    1. Power Query: complex data transformations and M code
    2. Power BI: advanced notions of modelling and programming in DAX
    3. Data Visualization

     

    Assessment method

    Continuous Assessment: Questions for each modules

    Prerequisites

    No

Second year of the Master’s Degree

  • Objectives 

    This module develops an understanding of issues related to the elements of advanced costs, pricing and reporting. It also introduces target costing, relevant costs, balanced scorecard and global performance. The course provides insights into the internal and external factors influencing the organization’s costs and thus the competitiveness of its products/services. The course gives an overview of performance measurement systems. It aims to answer this question: How managers use control systems and performance measurement to drive new strategies? 

    Skills to be acquired

    • Costing and pricing measures to orient decision making
    • Be able to measure the achievement of the objectives and targets, and report related performance indicators
    • Be able to identify the source of the performance
    • Be able to assist line management to prepare financial projections within defined parameters
    • Have a critical distance toward the findings based on performance measurement systems

    Program

    An introduction to management Control

    1. Target costing
    2. Relevant costs for decision making (marginal costs, opportunity costs, etc.)
    3. Balanced scorecard
    4. Global performance systems

    Assessment method

    Written exam

    Prerequisites

    No

    Skills to be acquired

    • Understand the limitations of our current financial reporting models.
    • Distinguish between Extra-Financial Reporting (EFR) and Extra-Financial Accounting (EFA).
    • Be able to propose non-financial indicators and understand their limitations.
    • Be able to explain the contributions of the CSRD standard and its content.
    • Be able to assess the quality of current extra-financial reporting.
    • Be able to understand the role of the accountant in extra-financial reporting.
    • Develop a critical and open-minded approach to current accounting practices.
    • Be able to use innovative extra-financial accounting to enhance the content of extra-financial reports.

    Prerequisites

    • Basic knowledge of accounting, finance and macroeconomics

    Examination: 1-hour table-top final exam. I’ll ask you MCQs, short-answer questions and an open-ended question. You need to know your course well.

    Contents

    Part I : An introduction to extra-financial indicators

    Chapter I: Value, challenges, and extra-financial indicators

    • Can we reconsider the notion of value?
    • What is the scope of non-financial indicators?
    • What are the key concepts you need to know?

    Chapter II: From non-financial reporting to non-financial accounting

    • What is the current scope of Extra-Financial Reporting (EFR) and the major changes brought about by the CSRD (Corporate Social Reporting Directive)?
    • What is Extra-Financial Accounting (EFA)?

    Part II: An accounting approach to the extra-financial concept

    1. Extra-Financial Reporting: assessment, development, and content (Tutorial 1)
    1. What role do accountants play in non-financial reporting?
    2. Would current accounting methods be sufficient to take extra-financial factors into account? (Tutorial 2)
    3. What could be the future of accounting, CARE model approach? (tutorial 3)

     

    Tutorials list

    Tutorial 1: “Undertaking a CSR reporting approach.

    • Part I: Qualitative analysis and assessment of a current Extra-financial report in UE
    • Part II: DRAFT analysis
    • Part III: Bakery case study KPI selection (part I)

    Tutorial 2: Intangible value + bakery case studies (part II) :

    Tutorial 3: The CARE bakery case study (Part III)

    Bibliograph 

    • Gaudy, C., Godowski, C. & Maurice, J. (2022). L’audit RSE à la croisée des chemins: Ce que nous enseigne le vécu quotidien des auditeurs. Revue française de gestion, 306, 59-81. https://doi.org/10.3166/rfg.306.59-82
    • Gbego, H. (2023). La compta durable: Comment mesurer et présenter une comptabilité écologique. Dunod.
    • Rambaud, A. Richard, J. The “Triple Depreciation Line” (TDL) accounting model and its application to the Human Capital. ⟨hal-01260004⟩
    • Rambaud, A., & Richard, J. (2021). Philosophie d’une écologie anticapitaliste: Pour un nouveau modèle de gestion écologique. Presses de l’Université Laval. https://doi-org.passerelle.univ-rennes1.fr/10.2307/j.ctv27h1pck
    • Rambaud, A. (2023). Accounting & Value Theory. Pour une autre vision de l’écologisation de l’économie. Regards croisés sur l’économie, 32, 70-79. https://www-cairn-info.passerelle.univ-rennes1.fr/revue–2023-1-page-70.htm.
    • Richard, J. (2018). Financial accounting ecological accounting versus IFRS international and French IFRS standards critical perspectives on accounting Jacques Richard, Didier Bensadon, Alexandre Rambaud.
    • Richard, J., Bensadon, D., Rambaud, A. (2018). Financial accounting. Dunod.

    Objectives

    Course Objectives:

    1. Understand Fundamental Concepts:
      • Gain a comprehensive understanding of the definition, purpose, and importance of internal controls within an organization.
      • Learn about different types of internal controls, including preventive, detective, and corrective controls.
    2. Explore Internal Control Frameworks:
      • Study major internal control frameworks such as the COSO (Committee of Sponsoring Organizations) Framework and COBIT (Control Objectives for Information and Related Technology).
      • Understand how these frameworks provide a structured approach to designing and implementing internal control systems.
    3. Evaluate the Control Environment:
      • Understand the components of the control environment, including the role of management and the board of directors.
      • Learn how organizational structure and assignment of authority impact the control environment.
    4. Conduct Risk Assessments:
      • Learn to identify and analyze risks that can affect an organization.
      • Explore various risk assessment techniques and understand their role in the design of internal controls.
    5. Design and Implement Control Activities:
      • Understand different types of control activities, both manual and automated.
      • Gain practical skills in designing and implementing effective control activities to mitigate identified risks.
    6. Ensure Effective Information and Communication:
      • Recognize the importance of information and communication in maintaining effective internal controls.
      • Learn how to ensure relevant and timely information flow within an organization to support internal control objectives.
    7. Develop Monitoring Activities:
      • Understand the importance of monitoring activities to ensure the effectiveness of internal controls.
      • Learn about different monitoring techniques and tools, and how to report deficiencies.
    8. Prevent and Detect Fraud:
      • Explore common types of fraud and the role of internal controls in fraud prevention and detection.
      • Learn about fraud risk assessment and develop controls to mitigate fraud risks.
    9. Implement Internal Control Over Financial Reporting (ICFR):
      • Understand the importance of ICFR and its components.
      • Learn how to test and evaluate the effectiveness of internal controls over financial reporting.
    10. Design and Implement Effective Controls:
      • Study best practices for designing and implementing internal controls.
      • Address common implementation challenges and learn strategies for continuous improvement.
    11. Evaluate and Improve Internal Controls:
      • Learn techniques and tools for evaluating the effectiveness of internal controls.
      • Understand key performance indicators (KPIs) for internal controls and develop strategies for continuous improvement.
    12. Apply Knowledge to Real-World Scenarios:
      • Gain hands-on experience through case studies, workshops, and group discussions.
      • Develop practical skills in applying theoretical concepts to real-world situations, enhancing the overall understanding and effectiveness of internal controls.
    13. Enhance Communication and Collaboration Skills:
      • Participate in group discussions and activities to improve communication and collaboration skills.
      • Learn to effectively communicate internal control responsibilities and deficiencies within an organization.
    14. Prepare for Professional Practice:
      • Equip students with the knowledge and skills necessary for implementing and managing internal control systems in a professional setting.
      • Prepare for roles that require expertise in internal controls, risk management, and compliance.

    By achieving these objectives, students will be well-prepared to design, implement, evaluate, and continuously improve internal control systems within their organizations, contributing to effective risk management and compliance with regulatory requirements.

     

    Skills to be acquired

    1. Analytical Skills:
      • Ability to identify and analyze internal control weaknesses.
      • Proficiency in risk assessment techniques to evaluate potential risks and their impacts.
      • Skill in analyzing financial records and identifying anomalies that indicate control issues.
    2. Problem-Solving Skills:
      • Developing solutions to improve internal control systems.
      • Designing effective control activities tailored to specific organizational needs.
      • Implementing corrective actions to address identified deficiencies.
    3. Technical Skills:
      • Understanding and applying internal control frameworks such as COSO and COBIT.
      • Utilizing IT tools and software for monitoring and assessing internal controls.
      • Proficiency in using data analytics for fraud detection and control assessment.
    4. Communication Skills:
      • Effective communication of internal control concepts and their importance to stakeholders.
      • Clear and concise reporting of risk assessment findings and control deficiencies.
      • Collaboration with team members to design and implement control activities.
    5. Project Management Skills:
      • Planning and managing the implementation of internal control systems.
      • Coordinating with different departments to ensure integrated control activities.
      • Monitoring and evaluating the progress of internal control projects.
    6. Attention to Detail:
      • Meticulous documentation of control activities and procedures.
      • Careful review of financial records and transactions for accuracy and compliance.
      • Thorough analysis of case studies and real-world scenarios.
    7. Ethical Awareness:
      • Understanding the ethical considerations in designing and implementing internal controls.
      • Promoting a culture of integrity and accountability within the organization.
      • Recognizing and addressing ethical dilemmas in internal control practices.
    8. Strategic Thinking:
      • Aligning internal control activities with organizational goals and strategies.
      • Anticipating potential risks and developing proactive control measures.
      • Assessing the long-term impact of control activities on organizational performance.
    9. Leadership Skills:
      • Leading teams in the development and implementation of internal control systems.
      • Mentoring and training employees on the importance of internal controls.
      • Influencing organizational culture to prioritize risk management and compliance.
    10. Continuous Improvement:
      • Identifying opportunities for enhancing internal control systems.
      • Implementing feedback mechanisms to improve control effectiveness.
      • Staying updated with industry best practices and regulatory changes.
    11. Practical Application:
      • Applying theoretical knowledge to real-world situations through case studies and exercises.
      • Developing practical skills in designing and implementing internal controls.
      • Conducting hands-on activities to reinforce learning and application.
    12. Documentation and Reporting:
      • Skill in documenting control activities, procedures, and findings.
      • Preparing comprehensive reports on internal control assessments and audits.
      • Maintaining accurate and detailed records for compliance and review.
    13. Collaboration and Teamwork:
      • Working effectively in teams to analyze, design, and implement internal controls.
      • Sharing knowledge and insights to improve collective understanding and performance.
      • Coordinating with various departments to ensure cohesive internal control activities.
    14. Regulatory Compliance:
      • Understanding regulatory requirements related to internal controls (e.g., Sarbanes-Oxley Act).
      • Ensuring organizational compliance with relevant laws and standards.
      • Developing controls that meet or exceed regulatory expectations.

    By acquiring these skills, students will be equipped to effectively manage internal control systems, contribute to organizational risk management, and ensure compliance with regulatory standards, thus enhancing their professional competence and career prospects in the field of internal controls.

     

    Programme

    Day 1: Introduction to Internal Controls

    Session 1: Overview of Internal Controls (3 hours)

    • Definition and purpose of internal controls
    • Types of internal controls (preventive, detective, corrective)
    • Internal control frameworks (e.g., COSO, COBIT)
    • Activities: Interactive lecture, group discussion

    Session 2: Control Environment (2 hours)

    • Components of the control environment
    • Role of management and the board of directors
    • Organizational structure and assignment of authority
    • Activities: Case study analysis, group exercise

    Session 3: Risk Assessment (2 hours)

    • Identifying and analyzing risks
    • Risk assessment techniques
    • Role of risk assessment in designing controls
    • Activities: Workshop on risk identification and analysis, scenario-based discussions

    Day 2: Practical Applications and Case Studies

    Session 1: Control Activities (3 hours)

    • Types of control activities (manual vs. automated)
    • Examples of effective control activities
    • Designing and implementing control activities
    • Activities: Interactive lecture, group exercise

    Session 2: Information and Communication (2 hours)

    • Importance of information and communication in internal controls
    • Ensuring relevant and timely information flow
    • Communication of internal control responsibilities
    • Activities: Case study analysis, group discussion

    Session 3: Monitoring Activities (2 hours)

    • Ongoing monitoring vs. separate evaluations
    • Tools and techniques for monitoring
    • Reporting deficiencies
    • Activities: Interactive lecture, group exercise

    Day 3: Advanced Topics and Implementation Strategies

    Session 1: Fraud Prevention and Detection (3 hours)

    • Common types of fraud
    • Fraud risk assessment
    • Controls to prevent and detect fraud
    • Activities: Case study analysis, group discussion

    Session 2: Internal Control Over Financial Reporting (ICFR) (2 hours)

    • Importance of ICFR
    • Key components of ICFR
    • Testing and evaluating ICFR
    • Activities: Interactive lecture, group exercise

    Session 3: Designing and Implementing Effective Controls (2 hours)

    • Best practices for designing and implementing internal controls
    • Implementation challenges and solutions
    • Continuous improvement of internal controls
    • Activities: Workshop on control design, group discussion

    Session 4: Evaluating and Improving Internal Controls (3 hours)

    • Evaluation techniques and tools
    • Key performance indicators (KPIs) for internal controls
    • Continuous improvement strategies
    • Activities: Interactive lecture, group exercise

    Assessment method

    Written exam in November – 1h30

    Prerequisites

    Prerequisites:

    1. Basic Knowledge of Accounting:
      • Understanding of fundamental accounting principles and financial statements.
      • Familiarity with basic accounting processes and terminology.
    2. Introductory Knowledge of Auditing:
      • Awareness of basic auditing concepts and procedures.
      • Understanding the role of auditing in verifying financial records and internal controls.
    3. Business and Management Fundamentals:
      • General knowledge of business operations and management practices.
      • Understanding organizational structures and the roles of various departments.
    4. Computer Literacy:
      • Proficiency in using standard office software (e.g., Microsoft Office, especially Excel).
      • Basic knowledge of information systems and their role in business processes.
    5. Analytical Skills:
      • Ability to analyze financial data and identify trends or anomalies.
      • Critical thinking skills to assess risks and evaluate internal controls.
    6. Communication Skills:
      • Proficiency in written and verbal communication.
      • Ability to effectively participate in group discussions and present findings.
    7. Ethical Awareness:
      • Basic understanding of ethical considerations in business practices.
      • Awareness of the importance of integrity and ethical behavior in financial reporting and controls.

    Recommended but Not Required:

    1. Previous Work Experience in Accounting or Auditing:
      • Practical experience in accounting, auditing, or related fields can be beneficial.
    2. Prior Coursework in Finance or Business Administration:
      • Coursework in finance, business administration, or related areas can provide a solid foundation.
    3. Familiarity with Internal Control Frameworks:
      • Awareness of frameworks such as COSO or COBIT, though detailed knowledge will be covered in the course.
    4. Basic Understanding of Risk Management:
      • Knowledge of basic risk management principles and practices.

    Note for Participants:

    • Participants are encouraged to review basic accounting and auditing principles before the course to ensure they can fully engage with the course material.
    • It is recommended to bring a laptop with spreadsheet software (e.g., Microsoft Excel) for practical exercises and case study analysis.

    By meeting these prerequisites, participants will be better prepared to engage with the course content, participate in discussions and activities, and apply their learning to real-world scenarios effectively.

     

 

The Master’s Degree in Accounting and Auditing (AAA) is designed to train foreign students interested in an international career in accounting, auditing, management control and corporate finance in an English and multicultural context – in France and/or abroad. Here are a few examples of jobs openings for holders of this Master’s Degree and on offer by companies:

  • Financial Auditor
  • Certified Accountant
  • Consolidation Manager
  • Chief Financial Officer
  • Data Controller
  • Head of Internal Auditing
  • Controlling & Performance Manager
  • Accounting Manager

Admission Requirements

The Master’s Degree in Business Administration – Accounting and Auditing is an English-taught Master’s programme, leading to a Master’s Degree fully accredited by the French state.
Students should hold a Bachelor’s Degree or a business school diploma in order to be eligible to apply.

Tuition Fee

The overall tuition fee for the programme is €9,514, spread as follows over the two academic years:

€4,757 for the first year of the programme,
€4,757 for the second year of the programme.

Not included in this tuition fee:

  • €103 for the CVEC tax (Student and Campus Life Contribution)
  • Accommodation, living and transport expenses

Admission Procedure

Programme start date:
September 2025 intake

End of academic year:
October 31, 2027  (including internship period)

 

 

Applications for the 2024 intake are closed. Please contact the program coordinator to be notified of the next application campaign. 

Programme Director:
Prof. Jean-Laurent Viviani


 

International Students Coordinator
Pom Jactin
igr.international-degree@univ-rennes.fr
+33 2 23 23 60 06

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