Risk Management, Internal Control and Auditing

llsms2090  2021-2022  Louvain-la-Neuve

Risk Management, Internal Control and Auditing
5.00 crédits
30.0 h
Q1
Enseignants
Antoons Charlotte;
Langue
d'enseignement
Anglais
Thèmes abordés
  • Risk Management
  • Internal Control
  • Internal Auditing
Acquis
d'apprentissage

A la fin de cette unité d’enseignement, l’étudiant est capable de :

1 Eu égard au référentiel de compétences de la LSM, cette unité d'enseignement contribue au développement et à l'acquisition des compétences suivantes :
  1. Mastering knowledge:
    1. Mastery of highly specialized knowledge: advanced and recent knowledge and methods from scientific research.
    2. Activating and applying knowledge from different fields of management.
  2. Act as a socially responsible actor
    1. Decide and act responsibly by considering the short, medium and long-term, and sometimes conflicting, economic, social and environmental impacts of its decisions and actions on the various stakeholders.
  3. Work as a team and exercise team leadership
    1. Teamwork: Integrate and be able to collaborate in a team, be open and take into account different points of view and ways of thinking, manage differences and conflicts constructively, assume diversity.
 
Contenu
  • Internal Auditing
    1. What is internal auditing, why we need it?
    2. Internal audit positioning, complementarity with risk management and other control functions
    3. Main types of audit and evolution
    4. Required competencies/skills for internal auditors
    5. IIA International Professional Practices Framework
    6. Key steps in an audit process: planning, fieldwork, reporting & follow-up
  • Risk Management
    1. Why we all need risk management?
    2. Risk management frameworks
    3. The risk process
    4. Attitudes, behaviours and risk culture
    5. Corporate governance requirements related to risk oversight
    6. What can we learn from academic research?
Méthodes d'enseignement
  • Theory classes
  • Case study
  • Readings
  • Group discussions
  • Guest speaker (as far as possible)
  • Exercises
Modes d'évaluation
des acquis des étudiants
  • Internal auditing : 50%
    • Continuous evaluation (case study, group assignments): 50%
    • Evaluation week: Final exam 50%
  • Risk management: 50%
    • Continuous evaluation (case study, group assignments): 50%
    • Evaluation week: Final exam 50%
Bibliographie
  • Slides, articles and case studies posted on Moodle
  • No specific textbook is required
Faculté ou entité
en charge
CLSM


Programmes / formations proposant cette unité d'enseignement (UE)

Intitulé du programme
Sigle
Crédits
Prérequis
Acquis
d'apprentissage
Master [120] en sciences de gestion

Master [120] : ingénieur de gestion