Master 1 Management Control and Organizational Audit (MCOA)

The Master's degree in Management Control and Organisational Auditing (CGAO) is intended to prepare students to exercise a management function in the field of management control, auditing, consulting or internal or external auditing in the following sectors: financial institutions (investment banks, departments specialising in sector analysis, strategist positions); companies and consulting firms (venture capital companies and consulting and auditing firms); industrial groups (management control, auditing and strategic planning departments).

In accordance with the requirements of the CGAO Master's degree, the courses are structured around four main associated areas: management control and audit, accounting and finance, strategy and consulting, law and taxation.

In the first year of the Master's degree, a strong base is made up of courses necessary for management control and audit in organizations dealing with the following topics in particular:

• Accounting
• Finance
• Audit
• Strategy

There are two curricula, one for initial training, one for continuing education, alternating:

Courses: Control, Audit, Consulting (CAC) - Option Classical Initial Training (120 credits)

• Master 1 common to CCA and CGAO - Classical training (60 credits)
• Semester 1 M1 Common to CCA and CGAO - Classical training (30 credits)
• Corporate Finance (6 credits)
  • Financial and strategic diagnosis
  • Financial Market Theory
• Strategy and project management (6 credits)
  • Strategic Management
  • Project Management
• Information and communication systems (6 credits)
  • Information systems
  • English
• Management accounting and finance (6 credits)
  • Budgetary control and forecasting
  • Business valuation
• Audit (6 credits)
  • Internal control
  • External audit

• Semester 2 M1 Common to CCA and CGAO - Classical initial training (30 credits)
• Financial and fiscal environment (6 credits)
  • Banking systems and financial globalisation
  • Taxation
• Business and ICT (6 credits)
  • Business plan and simulation
  • Project management and ICT
• Law (6 credits)
  • Business criminal law
  • Law and Business
• Enhanced accounting (6 credits)
  • Law and Accounting
  • In-depth accounting techniques
• Option M1 CGAO: Major Contemporary Debates (6 credits)
  • Economic debates (conferences)
  • Financial debates (major debates)
• Option M1 CCA: Major Contemporary Debates and Professionalization (6 credits)
  • Internship in an accounting or auditing firm
  • Economic debates (conferences)
  • Financial debates (major debates)

Course: Control, Audit, Consulting (CAC) - FA/FC Specific Group Option (120 credits)

• Master 1 common to CCA and CGAO - Specific group FA/FC (60 credits)
• Semester 1 M1 Common to CCA and CGAO - Specific group FA/FC (30 credits)
• Information and communication systems (6 credits)
  • Information systems
  • English
• Management accounting and finance (6 credits)
  • Budgetary control and forecasting
  • Business valuation
• Audit (6 credits)
  • Internal control
  • External audit
• Corporate Finance (6 credits)
  • Financial and strategic diagnosis
  • Financial Market Theory
• Strategy and project management (6 credits)
  • Strategic Management
  • Project Management

• Semester 2 M1 Common to CCA and CGAO - Specific group FA/FC (30 credits)
• Financial and fiscal environment (8 credits)
  • Banking systems and financial globalisation
  • Taxation
• Company (8 credits)
  • Business plan and simulation
  • Major economic issues
• Law (8 credits)
  • Business criminal law
  • Law and Business
• Enhanced accounting (6 credits)
  • Law and Accounting
  • In-depth accounting techniques

Who can apply?

For entry into the first year, the following licenses are available: Management, Economics and Management, Economic and Social Administration, Economics, Law are particularly appreciated.

How to apply?

Admission is decided on the basis of an examination of the student's file (the application file is to be submitted on the e-candidate platform). A recruitment interview may also be requested.

Apply at the time of admission on the dedicated platform.

Students in initial training status follow the first year of the CGAO Master's degree as well as the Master 2 CAC (Contrôle Audit Conseil) course full time.

Students with continuing education status (e.g. professionalization contracts) have the opportunity to follow the first and second years on a work-study basis (3 days at the university each week), within the framework of a specific group.

The broad common core between the CCA and CGAO courses, which extends throughout the first year, allows students who wish to do so to have the possibility of a re-orientation in the second year.