LECGE1219 : comptabilité II et analyse des états financiers
LECGE1315V : stratégie d'entreprise
- Importance of risk management from a strategic and operational perspective
- Risk management frameworks and methodology
- Internal control as part of risk management
- Role of internal and external auditing in risk management and internal control
- Internal and external audit methodology
At the end of this learning unit, the student is able to :
Having regard to the LO of the programme, this activity contributes to the development and acquisition of the following LO:
The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
- Strategic management and risk management
- Operational management and risk management
- Theoretical foundations of risk management
- Risk management frameworks and methodologies
- The COSO framework : detailed discussion
- Internal control measures as part of riks management
- The role and position of internal and external auditing in risk management and internal control
- The internal audit methodology
- The external audit methodology including ethical principles for external auditors
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
- Theory classes
- Reading materials
- Project presentations
- Group discussions
Due to the COVID-19 crisis, the information in this section is particularly likely to change.Continuous evaluation
- Date: week 1 and 2
- Type of evaluation: Reading articles test
- Comments: 20%
- Oral: No
- Written: hours to be specified
- Unavailability or comments: 40%
- Oral: No
- Written: No
- Unavailability or comments: No
- Slides, texts, articles and case studies posted on Moodle.
- The COSO ERM Framework (available for free online).
- Internal Auditing: Assurance & Advisory Services, 3rd Edition by Kurt R. Reding (Author), Paul J. Sobel (Author), Urton L. Anderson (Author), Michael J.Head (Author), SridharRamamoorti (Author), Mark Salamasick (Author), Cris Riddle (Author)
- Principles of Auditing: An Introduction to International Standards on Auditing, 3rd Edition by Rick Hayes, Roger Dassen, Arnold Schilder, Philip Wallage.