Formation/Cours

This course requires an in-depth study and critical analysis of academic papers that are relevant to the discipline studied (audit and control). Furthermore, an ability to work constructively in a team is essential to this course. In addition, students should have acquired practical illusttrations of statistical analysis skills such as those covered in the quantitative methods and econometrics courses.

The central objective of ‘Audit and control research methodology’ is to introduce the students to the main methodological and theoretical foundations of audit and control research.

More specifically, the objectives of the course are:
– to enable students to search for relevant bibliographic sources.
– to improve students’ ability to solve problems relating to audit and control.
– to develop students’ methodological awareness.
– to improve students’ understanding of the main research methods used in audit and control.
– to enable students to understand and critically examine research reports and academic papers.
– to present research reports thoroughly.

* Part 1 – Library and Other Data resources
* Part 2 – Main theoretical streams in audit and control
– agency theory
– disclosure theory
– auditing theories
– levers of control framework
* Part 3 – Student presentations of research papers