Master of Science in International Accounting, Audit & Control Program

Maximize your options in the field of accountancy.

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  • Credits

    120 ECTS



The Master of Science in International Accounting, Audit & Control is designed to shape the participants’ understanding of contemporary financial reporting and advisory functions needed for the real business world.

The program is offered on a full-time basis and consists of 2 consecutive semesters of courses (September – May) followed by a professional experience (from June onwards).

The curriculum contains a wide range of core courses on elementary and advanced issues in financial reporting and management Control. It also features a series of elective courses allowing students to specialize in different areas within the domain of accounting, Audit & Control.

The MSc in International Accounting, Audit & Control is aligned with prerequisites of international professional accountancy institutes (e.g., ACCA, CIMA and IMA) and students benefit from the program’s dedicated faculty which balance relevant academic and business experiences.

Course Content

The program is offered on a full-time basis and consists of 2 or 3 consecutive semesters of courses followed by a professional experience.


Financial Reporting & Analysis


International Financial Accounting


This course deals with the underlying fundamentals of financial reporting, the factors that affect accounting standard-setting, and the mechanics of accounting for events and transactions that have an economic effect on single-entity firms. The focus of this course is to allow course participants to gain an understanding into the preparation of financial statements.

International Corporate Financial Reporting and Consolidation


This course provides a more thorough understanding of financial reporting and extends the fundamentals for multi-establishment firms to consolidation. Starting from the International Financial Reporting Standards (IFRS), students will be able apply knowledge, skills and exercise professional judgment in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

International Financial Reporting and Analysis I


This course provides students with a background for evaluating trends in a company’s performance over several measurement periods and for comparing the performance of different companies over a given period. The courses cover in great depth financial analysis techniques based on the financial reports.

International Financial Reporting and Analysis II


Students take the perspective of a financial analyst and study the effects of alternative financial reporting policies on financial statements and ratios to execute appropriate adjustments and to enhance comparability between companies. The focus shifts from a pure technical calculation exercise towards a comparison between a company’s reported financial statements and the economic reality.

Operational Audit Techniques


The purpose of this course is to strengthen the students’ ability to anticipate, analyze, and react appropriately to ethical issues that managers as well as employees are confronted with. The course discusses topics on personal integrity, internal and external contexts of globalized businesses, ethics in strategy and global standards for competition.

Risk Based Internal Audit


This course strengthens student’s understandings of the risk management tools and techniques. The course provides a framework to allow students to categorize and prioritize different types of risk. Finally, the students will be able to develop and plan a risk based internal audit.

Management & Strategy


Project Management


The course aims at providing students with a good understanding of the nature and rigour of project management, to learn to Initiate, define a project planning, and execute the project in line with budget, time, and scope requirements. Students will also learn how to control/manage the execution of a project and transfer the results of a successful project.

Management Consultancy


The course intends to provide the students with all the necessary tools in order for them to understand the nature and rigour of management consulting and apply skills in management consulting processes; to identify the consulting sector characteristics and features for future employment; to recognise, analyse and negotiate consulting opportunities; to demonstrate problem solving, design and other analytical skills and learn overall consulting process skills; to apply the economics of management consulting to set rates and compensate consultants; to generate insights with meaningful conclusions and recommendations.

Business Ethics and Managerial Behavior


This course helps to understand the global context of business, key issues for business activity, as well as business’ social and environmental impact. Students will be able to develop a strategic, proactive vision that reflects social and environmental concerns while emphasizing competitive advantage, corporate value creation, innovation, and leadership. During the course, students will apply theory to practice by emphasizing how global businesses can potentially contribute to the creation of positive social change and to the development of a sustainable future.

Business Game


This course is based on a business management simulation game that integrates the functional areas of production, marketing, logistics, finance and strategy. It increases participants’ awareness of operating a company from a general management perspective. At the end of the course, the student should be able to understand how to design and implement a strategy for different kinds of markets; interpret and forecast market situations and financial results and translate them into goal-oriented decisions; analyse problems, find solutions and take decisions in a context characterised by changes; recognize the interactions among the various companies and external stakeholders in a complex and interrelated environment.In this business game, teams will develop and execute strategies for their simulated company operating in different markets with specific customer behavior, cost structures, and currency fluctuations. They will be required, in several rounds of the game, to make operational decisions and overcome various business challenges.

Career Program


Our Career Program helps participants to establish their professional career plan by working on their skills, personal strengths, and using networking tools to be prepared to meet recruiters’ expectations internationally.

At the end of the course, students should be able to:

Build a professional career plan;

Identify personal skills and accumulated experiences (e.g., Master experience);

Adapt professional tools (e.g., CV, LinkedIn) to the local market;

Develop an accurate representation of their professional profile;

Use personal networking to better identify professional opportunities;

Gain insight into techniques and tools to find a job or an internship in France or abroad;

Build self-awareness of personal vocations and interests.

Learn more about the Career Program

Managing and Leading a Professional Service Firm


The course components are based on practical experience of managing a professional services firm at the most senior level and draws on first-class literature.

Audit & Internal Control


Audit Techniques


This is an introduction to audit assignments and discusses concepts like the need for auditors and their independence. Further it advances in audit regulations, the audit process itself, and business risk approach. Students will evaluate true and fairness in reports based upon substantive testing procedures and will discuss year-end cut off and provisions and contingencies.

Accounting Information Systems


This course deals with conceptual models and physical implementation of accounting information systems. Accounting systems are studied from an accounting cycle’s perspective, emphasizing the nature and relevance of accounting internal controls and the relationship of accounting systems to the functional areas of accounting. Using contemporary information technology, students analyze, design, and implement accounting systems along with relevant internal control structures.

Controling and auditing corporate social responsibility


This course introduces the concepts of CSR and accountability. The course develops the current trends and frameworks on CSR, the assurance practices in relations to CSR reporting and the link between CSR & Management accounting.

Forensic Accounting and Fraud Risk Management


The purpose of this course is to give students an introduction to forensic accounting and its role within society. It will cover examples of legal system and regulations affecting forensic accounting. The module will also introduce some of the resources and technology available.

Quantitative Methods


The purpose of this course is to introduce students to time value of money techniques and statistics and probability techniques. Also, the course introduces students discrete and continuous probability distributions most commonly used to describe the behavior of random variables in the field of investment and project valuation and in financial risk management.

Management Accounting


This course introduces candidates to elements of management accounting which are used to make and support decisions. The course introduces the nature, the source and purpose of cost accounting and the costing techniques used in business. Further, it contains a discussion on the use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business costs.

Management Control and Decision Making


This course builds on the concepts covered in management accounting and intensifies the focus on decision-making. It introduces the student to an economics-based framework for understanding the use of accounting data for decision-making and control in organizations. The course aims at developing an analytical and critical mind towards relevant management accounting practices.

Data Analytics


At the end of this course, the students will have a good understanding of a global IT audit framework. The students will be able to realize a preliminary evaluation of risks related to an information system, and assess the risks related to the systems security, the systems adaptability, the activity continuation plan and management of accesses. They will also have the opportunity to: evaluate the coverage of the risks related to an information system by the appropriate criteria; prepare the right recommendations to be implemented from the identified risks; and reproduce an IT audit interview in a real business context. The student should also be able to identify advanced data analytics techniques through real-life examples (clustering, link analysis, tag cloud and text mining, etc.). In addition, the participant should be able to distinguish the main steps in a forensics data analytics approach and suggest the right utilization for the right situation. Similarly, the student will be able to: define the right questions starting from the available data; collect and pre-process data; review models estimations and interpretation. The students should also be able to use some basic methods packaged in data analytics software’s like R.

Corporate Finance, Taxation & Global Economy


Corporate Finance


This course provides an introduction to business finance issues on corporate financial management and investments. The primary objective is to provide a framework, concepts, and tools for analyzing financial decisions based on fundamental principles of modern financial theory.

Accounting and the Global Economy


This course brings insights in the standard setting process and economics of the financial reporting process for international businesses.

Financial Econometrics


Based on real datasets and practical applications students will cover the fundamental econometric techniques for business. These techniques include graphical investigation of breaks in time series and usage of dummy variables; Validation of regressions; and the use and limitations of linear regressions.

Corporate Governance: A Financial Perspective


This course provides the theoretical framework needed to understand the key internal and external governance mechanisms existing in the firms: Ownership structure; Board of directors; Managerial incentives; Corporate debt. Students will also learn the effect of different situations that affect the governance of the firm and understand the current regulation.

Visual Basic for Applications – VBA

No course description available.

International Taxation


The course will look in detail at the key tax provisions affecting the treatment of international business operations.

Certified Management Accountant




The course is an intensive review of some topics which are part of the CMA® certification. It will prepare the students to some topics from Part 1 or Part 2 examination, leveraging on regular classes from the rest of the program, but with a “condensed” approach, helping students become efficient and effective in their preparation for the Certificate.



The course is an intensive review of some topics which are part of the CMA® certification. It will prepare the students to some topics from Part 1 or Part 2 examination, leveraging on regular classes from the rest of the program, but with a “condensed” approach, helping students become efficient and effective in their preparation for the Certificate.

Hands-on Experience


Internship or work experience, thesis, or consulting project


4-6 month internship or work experience, thesis, or consulting project anywhere in the world.

Entrepreneurship Addendum*


Additional semester to be taken after completion of the course work for the Master of Science degree. Fully experiential, students will gain a powerful skillset crucial to handle seeking to respond to real world contemporary challenges.


Consisting of five courses and one collaborative project, this semester is designed to be an immersive experience in entrepreneurship. With the help of cutting-edge materials and pedagogy, students learn about entrepreneurship in both a theoretical and practical sense. At the end of the semester, they will have experienced key elements of the entrepreneurial process, including ideation, customer development, and market validation. These skills are necessary for opening a startup or driving change in any organization.

The Entrepreneurship Addendum in details

French language classes

French language lessons

French language lessons for all levels are included in the program for international students. French is the mandatory choice for all non-French speaking students.

*optional additional semester

Workshops and Corporate Events

Alongside the courses, the program includes various workshops and corporate events to further develop your personal and professional skills. These cover a range of topics, such as conflict management in cross-cultural environments and intercultural communication.
Our Career Program helps participants to establish their professional career plan by working on their skills, personal strengths, and using networking tools to be prepared to meet recruiters’ expectations internationally.

Discover the Career Program


During their internship, students are able to combine theories of management with hands-on experience and apply the cross-cultural skills they have developed at IÉSEG.

Audit Intern, Accountant Intern, Financial Analyst, Control Intern, Audit Project Manager or Financial Control Assistant for example: the internship opportunities offered by the program at the end of the curriculum are multiple.

Some companies which hire our interns: BMW Bank GmbH, Capgemini, Cargill Business Services, Deloitte, Motion Equity Partners, Evergreen Shipping Agency Corporation, Grant Thornton, HSBC, KPMG, Mizuho Bank, PWC, Safran Aircraft Engines, Sanofi Aventis Groupe, etc.

The internship can be undertaken in France or abroad. Most students have done their internships in Europe, in France or in Asia for example.

An IMA Higher Education Endorsed Program and the CMA®

The IMA (Institute of Management Accountants) Higher Education Endorsement Program is a program that identifies business curricula that meet the quality educational standards required to enable students to earn the CMA® (Certified Management Accountant) designation, and it helps other schools develop such programs.

IMA’s globally recognized CMA® (Certified Management Accountant) program is a relevant assessment of advanced accounting and financial management knowledge in critical areas such as financial planning, analysis, control, and decision support.
For more information about the CMA certification program, please visit

Zoom on… Data Analytics

The evolution of the accounting profession is fundamental for the program.The Data Analytics course allows participants to get involved with advanced data analytics techniques through real-life examples (clustering, link analysis, tag cloud and text mining, etc.).
Participants get acquainted with the main steps in a forensics data analytics approach and gain knowledge on the use of some available data analytics software.

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