Master in International Accounting, Audit & Control Program

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.

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.

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.

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.

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.

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.

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.

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.

This course provides students with an understanding of how laws affect businesses and their operations.

It covers key topics such as company formation, legal responsibilities of directors, contracts, and the rights of employees and stakeholders. Students learn how legal principles are applied in real business situations and how to recognize legal risks when making decisions.

Coming soon.

The Career Program aims to help IÉSEG students build and implement their professional objective in line with their aspirations, skills and the socio-economic reality of the market.

The objective is to facilitate their integration into the labor market, in an environment that allows them to develop personally and professionally

All students benefit from a credited program tailored to their track or major, taught by a dedicated team of experienced professionals. The Career Program includes collective credit courses, digital resources, and on-demand coaching provided by the Career team for those who need additional support.

A cycle of thematic events fosters connections with companies and helps students build their professional networks. Our pedagogical approach blends various teaching methods, including digital modules, interactive and blended learning, coaching, peer-to-peer, learning by doing, live scenarios, debriefing, and reflection, in line with IÉSEG’s teaching and learning strategy.

Credited Language courses for all levels are included in the program.

French is the mandatory choice for any non-French speaking student. For native French speaking students, other languages are offered (Chinese, Spanish, German – list subject to change).

Business is emphasizing the power of data analytics to support decision making. Visualization is a crucial tool for data analytics professionals. To be able to coalesce data into visualizations that convey useful information that effectively supports decision making is a valuable skill.

In this course, you will learn basic principles and techniques in data visualization. The course will include hands-on experience using visualization software (Tableau) for data analysis and decision making.

Class exercises and a semester project will give you the opportunity to apply foundational skills in design and visualization to create a data story that effectively and efficiently illustrates your analysis, conclusions, and recommendations in an interactive, visual format that assists decision making.

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.

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.

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.

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.

This course introduces students to the basics of understanding and analyzing financial data.

It focuses on how to evaluate a company’s performance and how to estimate its value using practical tools. Students learn how companies make decisions about financing and investing, and how to interpret key financial information to support those decisions.

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.

This international taxation course provides a comprehensive understanding of key concepts and rules governing VAT, Direct Corporate Taxes, and international tax principles.

Participants will explore the complexity and hierarchy of international tax rules, including the concept of Soft Law. The course covers conventional treaties and their important definitions, such as “Permanent establishment.” It also highlights the ongoing global changes in international tax, focusing on transparency and combatting aggressive tax practices.

Participants will gain insights into significant tax cases between the European Union and the United States. Furthermore, the course offers insights into the role of a Tax Director in an international company’s organization and their interaction with other finance functions.

Participants will be trained in transfer pricing techniques suitable for their organization and learn to think strategically about implementing tax planning strategies within a global perspective to maximize after-tax returns.

Coming soon.

The Career Program aims to help IÉSEG students build and implement their professional objective in line with their aspirations, skills and the socio-economic reality of the market.

The objective is to facilitate their integration into the labor market, in an environment that allows them to develop personally and professionally

All students benefit from a credited program tailored to their track or major, taught by a dedicated team of experienced professionals. The Career Program includes collective credit courses, digital resources, and on-demand coaching provided by the Career team for those who need additional support.

A cycle of thematic events fosters connections with companies and helps students build their professional networks. Our pedagogical approach blends various teaching methods, including digital modules, interactive and blended learning, coaching, peer-to-peer, learning by doing, live scenarios, debriefing, and reflection, in line with IÉSEG’s teaching and learning strategy.

Credited Language courses for all levels are included in the program.

French is the mandatory choice for any non-French speaking student. For native French speaking students, other languages are offered (Chinese, Spanish, German – list subject to change).

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.

This course aims to provide a comprehensive understanding of ERP systems and their significance in organizational settings.

Students will gain hands-on experience with SAP ERP software, reaching an intermediate level of proficiency. They will learn how to align business strategy with market realities and effectively adapt the SAP system to execute the strategy.

Furthermore, students will develop the skills to establish key performance indicators that facilitate strategy monitoring. By the end of the course, students will have the knowledge and practical abilities to leverage ERP systems in implementing and monitoring business strategies.

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.

This course focuses on developing students’ skills in modeling complex business questions and assessing their financial impact.

Students will enhance their financial modeling abilities and learn to incorporate probability distributions and run Monte Carlo simulations. They will gain expertise in identifying distribution patterns in historical data to build predictive models for decision-making.

Additionally, students will learn to effectively present their analyses to decision-makers, positioning themselves as valuable experts and internal consultants. By the end of the course, students will have acquired beginner to intermediate proficiency in using Palisade’s “@Risk” software for Monte Carlo simulations.

This course provides students with the skills to identify and manage the distinct economic control stages for R&D and innovation projects.

By understanding these differences, participants will learn to adjust economic management tools based on project nature. The course equips students to foster innovation within their companies, utilizing tailored economic management techniques to drive strategic success and organizational growth.

This course provides participants with a profound understanding of entrepreneurship, new business development, and business plan writing.

Through lectures, testimonials, fieldwork, and group assignments, participants are confronted with the how, where, when, whom, and why of starting and developing new business activities. As part of an international and multicultural team, participants are invited to work on an operational business plan aimed at either the creation of a new venture (NVC-track) or the acceleration of new business for an already established SME (NBD-track).

This course’s ambitions thus go beyond providing theoretical insights. Hands-on experience is gained through out-of-class field work covering all steps of the entrepreneurial decision-making process (e.g., idea generation, feasibility analysis, industry study, market analysis, marketing plan, production plan, product development, and financial statements).

In doing so, participants accumulate entrepreneurial knowledge and behaviors that support innovative solutions and new value development.

This course equips students with analytical tools and a strategic perspective to understand how geopolitical dynamics impact global business environments.

Through an interdisciplinary approach, students explore the influence of political risk, international relations, and global power shifts on trade, investment, supply chains, and corporate strategy. Emphasis is placed on real-world cases and interactive discussions to help students assess geopolitical risk and adapt business decisions accordingly.

By the end of the course, participants will be able to integrate geopolitical thinking into strategic planning, enabling responsible and resilient decision-making in complex international contexts. Participants will also be able to integrate geopolitical thinking into strategic planning, enabling responsible and resilient decision-making in complex international contexts.

Particular attention is given to the social impact of geopolitical shifts, encouraging students to consider how business decisions can promote inclusive growth, ethical practices, and long-term societal resilience.

This is a modular, asynchronous course designed to provide participants with a comprehensive and integrated understanding of AI and its transformative impact on business strategy.

Bridging technical knowledge and strategic insight, the course guides learners through a rich curriculum that explores how AI drives innovation, enhances operational efficiency, and creates sustainable competitive advantages.

The learning journey culminates in real-world case studies that demonstrate how leading organizations have successfully integrated AI into their strategies, operations, and innovation processes. These examples provide actionable insights and help bridge theory with practical application.

Crucially, the course also engages with the broader societal and environmental impacts of AI, positioning ethical, ecological, and workforce considerations as central to strategic decision-making. By the end of the course, participants will not only understand how AI works, but also how to deploy it responsibly and strategically for long-term business success in complex, dynamic environments.

Creativity is one of the critical components of an organization’s ability to survive and thrive in today’s competitive and dynamic markets. This course will provide participants with a rich understanding of how creativity can be facilitated and managed in a work setting.

They will acquire knowledge regarding various theoretical conceptualizations (i.e., how do you define creativity), antecedents (i.e., what makes you and others more creative) and outcomes (i.e., what is the impact) of creativity as well as knowledge on design thinking techniques and tools to lead teams in the creative journey.

How do creative ideas happen? How can we foster our creativity and the creativity of those around us? What are the paths of creative development of individuals who are successful in their creative endeavours? What are the implications for fostering and managing creativity in the workplace? What are the obstacles to creativity? What is the nature of creativity in teams and organizations? These are some of the questions we will address.

During the course, a variety of teaching and learning techniques (including design thinking) will be used to enable participants to think critically and imaginatively about various perspectives of creativity. To realize the goal of a shared learning experience between participants and the instructor, the course is aimed at integrating real challenges and practical experiences of creativity, projects, presentations, experiential exercises, and critical reflection on the various course materials.

This advanced course provides a comprehensive exploration of how organizations can effectively manage, measure, and align performance at individual, team, and organizational levels.

The course begins by clarifying the concept of performance management – what it is, what it is not, and what characterizes effective strategic performance practices. Students will examine the challenges of defining and measuring performance accurately, and how to align performance indicators with broader strategic goals such as employee engagement, retention, and organizational growth.

Throughout the course, students will engage with a range of human resource management tools applicable at various stages of the performance management cycle. Legal, ethical, and reporting considerations—as well as software solutions—will also be addressed to provide a holistic understanding of modern performance systems.

A key focus of the course is the social dimension of performance management. Students will explore how to design systems that are valid, reliable, and fair for all employees, with a strong emphasis on eliminating bias and supporting diversity, inclusion, and social justice.

The course encourages critical assessment of whether performance systems genuinely enable all individuals, regardless of background, to demonstrate their full potential. This includes addressing how organizational culture, leadership behaviors, and system design can unintentionally disadvantage certain groups—and how such challenges can be effectively mitigated in practice.

Credited Language courses for all levels are included in the program.

French is the mandatory choice for any non-French speaking student. For native French speaking students, other languages are offered (Chinese, Spanish, German – list subject to change).

4-to 6-month internship or work experience anywhere in the world. Alternatively, students can opt for a consulting project or a thesis.