Master 2 CGAO - Control, Auditing, Consulting (CAC)

In the second year, only one course is offered: the "control audit consultancy" course, which focuses on audit, control and consultancy.

The objective of this second year is to develop analytical skills (diagnosis, control, information gathering, problem-solving methods) and operational skills (implementation and management of projects and/or missions). It aims to enable graduates to acquire the skills to control, audit, advise and manage a company/organisation in strategic and financial areas.

The Master 2 programme enables students to acquire skills around the different control and audit professions.

The graduate will be able to :

• Understand and analyse accounting and financial issues
• Apprehend and carry out consulting, audit and control missions
• Mastering and mobilizing information systems tools

As in the first year, in the second year, there are two curricula, one for initial training, one for continuing education, alternating :

Master 2 Control, Audit, Consulting (CAC) - Classical training (60 credits)

• Semester 3 M2 Control, Audit, Consulting (CAC) - Classical training (30 credits)
• Strategic advice and analysis (6 votes)
  • Consulting and new approaches in strategy
  • Business model
• Control (6 credits)
  • Cost analysis
  • Controlling
• Diagnosis and organizational management (6 credits)
  • Organizational diagnosis
  • Management of the company
• Audit (6 credits)
  • Accounting and financial auditing
  • Audit and internal control
• Finance (6 credits)
  • Financial Analysis
  • Financial Policy

• Semester 4 M2 Control, Audit, Consulting (CAC) - Classical training (30 credits)
• Internship - thesis (30 credits)
  • Internship
  • Memory

Master 2 Control, Audit, Consulting (CAC) - Specific group FA/FC (60 credits)

• Semester 3 M2 Control, Audit, Consulting (CAC) - Specific group FA/FC (30 credits)
• Finance (6 credits)
  • Financial Analysis
  • Financial Policy
• Strategic advice and analysis (6 votes)
  • Consulting and new approaches in strategy
  • Business model
• Control (6 credits)
  • Cost analysis
  • Controlling
• Diagnosis and organizational management (6 credits)
  • Organizational diagnosis
  • Management of the company
• Audit (6 credits)
  • Accounting and financial auditing
  • Audit and internal control

• Semester 4 M2 Control, Audit, Consulting (CAC) - Specific group FA/FC (30 credits)
• Professionalization and dissertation (30 credits)
  • Methodology, dissertation and defense

Who can apply?

Students applying directly for the Master 2 will have had to follow courses in finance, accounting and corporate strategy, and have prior knowledge in management control and auditing.

How to apply?

Apply at the time of admission on the dedicated platform.

This training is taught by academics and expert practitioners in the fields of controlling, auditing and corporate finance.

The majority of the teaching is given in the form of face-to-face courses and tutorials combining theoretical teaching or seminars given by professionals with case studies and scenarios to be dealt with in groups or presented individually.

Serious games (or business games) favouring greater student involvement and immersion are used in some courses.

An internship of at least 5 months in a company is compulsory in the second year (except for students with a professionalization contract).

Teaching volume

• Lectures: 458 hours
• Tutorial: 117 hours

Professional opportunities

• Consultant in organization and management
• Financial controller
• Internal / external auditor
• Financial Framework