Actualités et agenda
Nos formations
Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Responsable(s)
M.VEGA PEREZ
Intervenant(s)
Pascal Etzol
Présentation
Prérequis
Knowledge of basic accounting principles
Financial statements
Company earnings releases
Financial statements
Company earnings releases
Objectifs
Understand risks faced by corporations and how controls can help mitigate
Understand accounting fraud and how to fight against it
Know about internal control tools and frameworks
Know about Sarbanes Oxley and its implications
Understand accounting fraud and how to fight against it
Know about internal control tools and frameworks
Know about Sarbanes Oxley and its implications
Présentation
IDENTIFYING RISKS FOR A CORPORATION
COSO INTERNAL CONTROL FRAMEWORK
FRAUD PREVENTION AND CONTROL
AUDITING STANDARDS
SARBANES-OXLEY
LOI DE SECURITE FINANCIERE
COSO INTERNAL CONTROL FRAMEWORK
FRAUD PREVENTION AND CONTROL
AUDITING STANDARDS
SARBANES-OXLEY
LOI DE SECURITE FINANCIERE
Modalités
Organisation
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours magistral | 10,00 | ||
| Cours interactif | 6,00 | case studies and presentations | |
| Autoformation | |||
| Lecture du manuel de référence | 6,00 | ||
| Recherche | 6,00 | ||
| Travail personnel | |||
| Group Project | 10,00 | team presentations | |
| Individual Project | 6,00 | Research | |
| Overall student workload | 44,00 | ||
Évaluation
Active participation in class and teamwork is required. Team presentations and case studies will be part of each session.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 0,00 | 0 | 10,00 |
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 60,00 |
| Autres | |||
| Projet Collectif | 0,00 | 0 | 30,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliographie
Biegelman & Barlow (2012) executive roadmap to fraud prevention and internal control -