COURSE CURRICULUM

The MSc in Audit and Performance Management is structured across three stages, combining theoretical knowledge with practical experience to develop strong expertise in auditing and organisational performance. In the first semester, students focus on core skills that address strategic, organisational, and managerial challenges. They study quantitative techniques applied to auditing and management control, financial accounting based on French GAAP and IFRS, financial diagnosis, cost analysis, and decision-making processes. The curriculum also includes management control, mergers and consolidations, governance, internal control, enterprise risk management, and project management in auditing. In the second semester, the program takes a more operational approach, emphasising the practical application of auditing and performance management concepts. Students learn about financial audit processes and quality standards, financial forecasting and business planning, sustainability auditing, and performance management tools such as budgeting, dashboards, and reporting systems. They also explore internal auditing practices, social and environmental controllership, and governance communication using tools like big data and ERP systems. The third stage consists of a four to six-month internship in a company, allowing students to apply their knowledge in a real-world setting. Overall, the program prepares graduates for professional roles by combining technical expertise, strategic insight, and hands-on experience.