5.00 crédits
30.0 h
Q1
Enseignants
Antoons Charlotte;
Langue
d'enseignement
d'enseignement
Anglais
Thèmes abordés
- Risk Management
- Internal Control
- Internal Auditing
Acquis
d'apprentissage
d'apprentissage
A la fin de cette unité d’enseignement, l’étudiant est capable de : | |
1 | Eu égard au référentiel de compétences de la LSM, cette unité d'enseignement contribue au développement et à l'acquisition des compétences suivantes :
|
Contenu
- Internal Auditing
- What is internal auditing, why we need it?
- Internal audit positioning, complementarity with risk management and other control functions
- Main types of audit and evolution
- Required competencies/skills for internal auditors
- IIA International Professional Practices Framework
- Key steps in an audit process: planning, fieldwork, reporting & follow-up
- Risk Management
- Why we all need risk management?
- Risk management frameworks
- The risk process
- Attitudes, behaviours and risk culture
- Corporate governance requirements related to risk oversight
- What can we learn from academic research?
Méthodes d'enseignement
- Theory classes
- Case study
- Readings
- Group discussions
- Guest speaker (as far as possible)
- Exercises
Modes d'évaluation
des acquis des étudiants
des acquis des étudiants
- Internal auditing : 50%
- Continuous evaluation (case study, group assignments): 50%
- Evaluation week: Final exam 50%
- Risk management: 50%
- Continuous evaluation (case study, group assignments): 50%
- Evaluation week: Final exam 50%
Bibliographie
- Slides, articles and case studies posted on Moodle
- No specific textbook is required
Faculté ou entité
en charge
en charge
CLSM