Master in International Accounting, Audit & Control Programa

Design your career. Get the toolset you need to master financial decision making.

  • Format

    3 semestres + prácticas profesionales

  • Languages


  • Location


  • Fees


  • Intake


  • Credits

    120 ECTS



El Máster Especializado en International Accounting, Audit & Control está diseñado para proporcionar la comprensión de la información financiera contemporánea y desarrollar las habilidades de asesoría necesarias para el mundo empresarial real.

El programa se ofrece a tiempo completo y consta de 3 semestres de clases y de una experiencia profesional.

El plan de estudios contiene una amplia gama de clases sobre cuestiones fundamentales y avanzadas en reporting financiero y control de gestión. También presenta una serie de clases electivas que permiten a los estudiantes especializarse en diferentes áreas de contabilidad, auditoría y control de gestión.

El Máster está alineada con los requisitos de los institutos internacionales de contabilidad profesional (por ejemplo, ACCA, CIMA e IMA) y los estudiantes se benefician de un equipo de profesores dedicados con experiencias académicas y profesionales extensivas.

Contenido del Programa


International Accounting


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


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.

Accounting and the Global Economy


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



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.

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.

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 Accounting and Internal Control




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.

Controlling 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.

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.

Corporate Finance and Taxation


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.

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


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.

International Taxation


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

Data Science for Decision Making


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.

Data Visualization


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.

Dataviz Challenge


The ‘Dataviz’ challenge will allow participants to tackle a real challenge from the bank sector, responding to a problem issued by the partner company of the project. In the framework of this project, students will thus receive an anonymous database that they will then transform into a visual by using the Data Visualization software of their choice.



The purpose of this course is to understand what an ERP system is and understand the importance and impact of ERP systems on organizations. The course provides a hands‐on exposure to a live ERP system, achieving an intermediate level of comfort using SAP ERP enterprise software.
Students will learn how to adapt business strategy to the realities of the market and make appropriate changes in the SAP system to execute your business strategy and develop the good indicators to monitor your strategy

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.

Simulations for Decision Making


Simulation techniques for decision making under uncertainty:
> Throughout this course, students will explore how to use problems framing tools and incorporate probabilistic thinking into business decisions through financial models.

Visual Basic for Applications (VBA)


In this course, the students will:

Review of some advanced Excel functionalities

Excel macro recorder (absolute and relative macro recording)

Referencing ranges, workbooks and worksheets

Basic VBA programming structures (variables, conditional statements, loops, arrays, etc.)

Working with files and folders

Working with user forms

Management and Consulting


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.

Managing and Leading a Professional Service Firm


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.

Managing 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.

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.

Innovation and New Business Development


Business Consultancy in a Digital Environment


The course is designed to immerse students into the daily life of business consultants working for an ERP implementation company. Through interactive lectures, group assignments, and the intervention of four expert professionals, this course confronts students with the diverse expectations, tasks, and challenges functional consultants need to tackle. Combining theoretical concepts with hands-on exercises on a hypothetical business case, participants are expected to acquire knowledge on and experience with ERP deliverables and domains (i.e., Microsoft Dynamics 365), workflow design for top-level business processes (i.e.., Procure-to-Pay, Order-to-Cash), project management activities, and functional consulting analysis tools (e.g., XMind, Bizagi).

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

Creativity and Design Thinking


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 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. 

Entrepreneurship and New Business Development


This course provides participants with a profound understanding on entrepreneurship, new business development, and business plan writing. Through lectures, testimonials, field-work, 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 behaviours that support innovative solutions and new value development.

Cursos de Idiomas


Cursos de Idiomas


Los cursos de idiomas para todos los niveles están incluidos en el programa. El francés es la opción obligatoria para cualquier estudiante no francófono. Para los estudiantes francófonos nativos, se ofrecen otros idiomas (chino, español, alemán – lista sujeta a cambios).

Hands-on Experience


Internship/work experience or consulting project/thesis


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

Nota: La información sobre los cursos está sujeta a cambios.

Zoom sobre… Data Analytics

Adaptarse a la evolución y los cambios en el campo de la contabilidad es fundamental para el programa. La clase de Data Analytics permite a los participantes involucrarse, a través de técnicas avanzadas de análisis de datos en el tratamiento de casos reales (clustering, análisis de enlaces, tag cloud y text mining, etc.).

Los participantes se familiarizan con los pasos principales del análisis de datos forenses y adquieren conocimientos sobre el uso de algunos programas de análisis de datos disponibles.

Talleres y Eventos Corporativos

Junto con las clases, el programa incluye talleres adicionales y eventos corporativos para desarrollar aún más las habilidades personales y profesionales de los participantes. Abarcan una serie de temas como la gestión de conflictos en entornos interculturales y la comunicación intercultural.

Nuestro “Career Program” ayuda a los participantes a establecer su plan de carrera profesional mediante un análisis de sus habilidades, fortalezas personales y el uso de herramientas de redes de networking para que estén preparados y cumplan con las expectativas de los reclutadores a nivel internacional.

Descubre el 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.

Big Data Engineer, Customer Data Analyst, Data Analyst, Data Architect, Data Quality Engineer, Data Science Researcher, Data Scientist, Online Marketing Analyst, Performance Analyst or Pricing Intelligence Analyst for example: the internship opportunities offered by the program at the end of the curriculum are multiple.

Some companies which hire our interns: Trivago, Accenture, Teradata, Honda Europe, Bombardier, KBC, Materialise, Pipecandy, McAfee, CapGemini, Allianz, Sodexo, BNP Paribas, Bloomon, Auchan, AXA, etc.

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


El «Higher Education Endorsement Program» de IMA (Institute of Management Accountants) es un programa que identifica los planes de estudio que cumplen con los estándares educativos de calidad requeridos para permitir a los estudiantes obtener la designación CMA® (Certified Management Accountant).

El mundialmente reconocido programa CMA® (Certified Management Accountant) de IMA es una evaluación relevante del conocimiento avanzado de contabilidad y gestión financiera en áreas críticas como planificación financiera, análisis, control y soporte de decisiones.

Para obtener más información sobre el programa de certificación CMA, visite

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