Internal Audit of Organisations

IAE Aix-en-Provence
Aix en Provence, France

Course Format: Classroom | E-learning | Virtual Class | Online | On-site | Blended | Self-paced

Course Description:

'' Our programme is totally oriented toward the preoccupations of our "Customers" who are Auditing students and professionals:

Students: on one hand, providing them with the knowledge, know-how and inter-personal skills required for their future profession and on the other hand, favouring their professional insertion through numerous contacts organised with the Internal Audit departments of our partner firms,
Auditing professionals: through apprenticeship or internship contracts followed by possible subsequent hiring, by providing them with skilled junior auditors capable of performing auditing missions in their organisations without long periods of adaptation.
Admission Requirements
1st year of the Master’s Programme (Master’s of Science in Management only):
For admittance: a first university degree obtained after at least 3 years of higher education (Bachelor or equivalent qualification or 180 ECTS in the EU context)

Admission based on the following: TAGE-MAGE or GMAT; TOEFL, TOEIC or IELTS (DELF2 for non-French speakers); professional career goals; previous studies; an interview.

2nd year of the Master’s Programme:
For admittance into the Master’s in Management: a first university degree obtained after at least 4 years of higher education (Bachelor or equivalent qualification or 240 ECTS)

For admittance into the specialised Master’s of Science in Management: a first university degree obtained after at least 4 years of higher education in the field of Management Studies (Bachelor or equivalent qualification, or 240 ECTS in the EU context)

Admission based on the following: TAGE-MAGE or GMAT; TOEFL, TOEIC or IELTS (DELF2 for non-French speakers for the Master’s of Science in Management only); professional career goals; previous studies; an interview.

Institutional Partnerships
Since its creation, the Master’s of Science in Management "Internal Audit" has been conceived and performed in the framework of direct collaboration between the IAE Aix and The Institut Français de l’Audit et du Contrôle Interne (IFACI) (The French Institute of Internal Audit and Control). It is approved by "The Institute of Internal Auditors" (IIA), world organisation regrouping Internal Audit professionals.

Purpose of Internal Audit
"Internal Audit is an independent and objective activity that provides an organisation with an assurance of the level of mastery of its operations, with advice to improve them and contributes to the creation of added value.
It helps the organisation to reach its objectives by evaluating, through a methodical and systematic approach, its processes for managing risk, control and governance and by making proposals to reinforce their efficacy." (Definition of the Professional Norms of Internal Audit)

Internal Audit is inside an organisation and is an independent function of periodic evaluation of operations for the benefit of General Management. It is, in this domain, a control whose function is to estimate and evaluate the existence, pertinence and efficacy of the other control systems.
The aim of Internal Audit is to help Management effectively perform its duties by furnishing it with pertinent analyses, valuations, recommendations and comments concerning the controlled activities. An internal auditor is concerned with all phases of the activity of a firm that concerns Management. This implies going beyond the accounting and financial aspects in order to obtain full understanding of the operations being examined.
Reaching this final objective implies the following stages:

Assessing the soundness, adequacy and application of accounting, financial and operational controls and promote effective internal control at a reasonable cost,
Verifying the conformity of the actions taken with the policies, plans and established procedures,
Verifying the justification and protection of the assets of the firm,
Verifying the accuracy of the information used by Management,
Evaluating the quality and efficacy of the implementation of assigned responsibilities,
Recommending operational improvements.
The experience acquired from these duties over a period of several years in a large organisation is in itself an excellent preparation for future operational duties.

Organisation of Studies
First year of the Master’s:
The first year of the Master’s provides general courses on the Management of Organisations. It is the same for all of the students who will then choose their specialty for their second year. However, they will have the possibility, at the same time as the common-core syllabus, to discover the various specialties offered in second year through specific training courses called "Preludes".

Second year of the Master’s:
It is not really until the second year that students begin training for the profession of internal auditor.

Programme overview:
The student apprentice spends the first four months of the programme at the IAE Aix in order to acquire basic knowledge (methodology, techniques, tools, � required to perform the profession of Auditor.
The next three months are devoted to performing auditing missions in an Internal Audit department of a large public or private firm. The student apprentice is associated with these missions as a junior auditor and his or her work is supervised by a Mission Director who is also Apprenticeship Advisor.
Next, and for two months, the return to the IAE Aix is focused on the acquisition of more specific skills (sectional audits, thematic audits, presentations of experience by professionals, �. Moreover, additional courses are organised according to the requirements identified during the first stay in a firm (Ex: preparation for the "Certified Internal Auditor" exam by the IIA/IFAC, advanced courses in fundamental disciplines,�. Finally, students perform group projects with the help of University Tutors chosen from the IAE Aix faculty. The themes of these projects all aim to enable students to form ties with the professional circles of Internal Audit in order to favour their subsequent professional insertion.
The last three months are devoted, as during the first stay in a firm, to the performance of new audit missions in the same Internal Audit Department under the supervision of the Apprenticeship Advisor.
The year ends with a thesis viva voce in front of a thesis committee made up of Internal Audit professionals, IFACI representatives and faculty members.
The directors of Internal Audit Departments of national or international private firms or public firms and organisations are closely associated with the programme to teach certain courses, relate their experience and play the role of Apprenticeship Advisor during student auditing missions.
The directors of Internal Audit Departments of national or international private firms or public firms and organisations are closely associated with the programme to teach certain courses, relate their experience and play the role of Apprenticeship Advisor during student auditing missions.

Status, numbers and schedule
For most participants, the second year occurs within the framework of Apprenticeship Contracts (Work contracts signed by the participant and our partner firms). The programme admits 30 to 35 students �apprentices who are occupied full time with courses, the internship and preparation of their thesis from September to September of the next year (at least). For the two internships in firms (from the beginning of January to the end of March, then the beginning of June to the date of the end of the apprenticeship contract), the student-apprentices are mostly based in the Paris area.

Structure and Content of the Programme
Courses provided
The Control Environment
The Methodology of Internal Audit
Basis To ...''

Phone:+33 (0)4 42 28 08 08

School Address:

Institut d’Administration des Entreprises d’Aix-en-Provence
Clos Guiot Puyricard - CS 30063
13089 Aix en Provence Cedex 2 France



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