Contrôle interne et gestion des risques [ MGEST2136 ]

This course consists of two parts:
Part 1: Internal control (30h/3 ECTS)
' The role of information in an organisation: objectives of an organisation, control functions, the distribution of tasks, quality of information, administrative organisation and dissemination of values, the separation of roles.

' The place of internal control: The internal auditor, the audit committee, corporate
and internal control, auditing the management
' The corporate cycles and asset monitoring: approach  to the COSO and COSO2 frameworks, the concept of the cycle, the different cycles (sales, purchasing, production, personnel, assets, financial resources);
' Auditing techniques and instruments: survey on the basis of a standard questionnaire for each cycle, flow chart per cycle, balanced score card, analytical procedures, tests of substantiality;
' case study.
' Conclusion: how does internal control help improve company performance?

Part 2: Risk management (15h/2 ECTS)
Each of the cycles (sales, purchasing, production, personnel, assets, financial resources) will be examined in relation to the control objectives in order to determine the risks to the organisation, the preventive and punitive measures to be taken.  A practical application will be considered for each cycle. 

On completion of this course, students will be able to understand the different processes and activities of an organisation, in order to ensure effective management.

Written examination 

- Lectures
- Case study