Master en Audit interne des organisations
"Notre action repose sur les principes fondamentaux suivants :
- un partenariat étroit avec le monde professionnel,
- un enseignement théorique répondant aux besoins car associant universitaires et professionnels de l’audit,
- des périodes de formation sur le terrain dans les services d’audit interne suffisamment importantes (6 mois minimum),
-
une organisation pédagogique s’inscrivant dans une approche Qualité conforme aux normes internationales EQUIS. "
Jacques Vera, Responsable pédagogique
Objectif
Entièrement orienté vers les préoccupations des « Clients » que sont les étudiants et les professionnels de l'Audit, ce programme :
- communique aux étudiants les savoirs, savoir-faire et savoir-être nécessaires à leur futur métier, et favorise leur insertion professionnelle par les nombreux contacts organisés avec nos entreprises partenaires (services d'Audit Interne et cabinets d'Audit externe),
- met à la disposition des professionnels de l'Audit dans le cadre de contrats d'apprentissage ou de stages traditionnels puis d'embauches ultérieures éventuelles, des auditeurs juniors compétents capables de réaliser sans période d'adaptation trop longue des missions d'audit dans leur structure.
Conditions d'admission
- Pour une entrée en 1ère année de Master, ce programme s’adresse à tous les titulaires d’une licence ou d’un diplôme niveau Bac + 3 (180 ECTS) ou équivalent (diplôme étranger, VAE…)
- Pour une entrée directe en 2e année de Master à tous les titulaires d’une maîtrise ou d’un diplôme de niveau Bac + 4 ou plus (240 ECTS ou plus) ou équivalent (diplôme étranger, VAE…)
La spécialité est accessible aux participants sous le régime de la formation continue. Le recrutement s’effectue sur dossier de candidature (Tests TAGE-MAGE ou GMAT, TOEFL, TOEIC ou IELTS, projet professionnel, études antérieures, stages effectués ou postes occupés ), et entretien de motivation avec un jury.
Partenariat Institutionnel
Depuis sa création, le programme préparatoire au Master AUDIT INTERNE des Organisations est conçu et réalisé dans le cadre d’une étroite collaboration entre l’IAE Aix-en-Provence et l’Institut Français de l’Audit et du Contrôle Interne (IFACI). Il est agréé par "The Institute of Internal Auditors" (IIA), organisation mondiale regroupant les professionnels de l’audit interne.
Finalité de l'Audit Interne
« L’Audit Interne est une activité indépendante et objective qui donne à une organisation une assurance sur le niveau de maîtrise de ses opérations, lui apporte ses conseils pour les améliorer et contribue à créer de la valeur ajoutée.
Il aide cette organisation à atteindre ses objectifs en évaluant, par une approche systématique et méthodique, ses processus de management des risques, de contrôle et de gouvernement d ’entreprise et en faisant des propositions pour renforcer leur efficacité »
(Définition des Normes Professionnelles de l’Audit Interne)
L’expérience acquise dans l’exercice de cette fonction pendant quelques années au sein d’une grande organisation est en elle-même une excellente préparation à de futures responsabilités opérationnelles.
Organisation des études
La première année du Master dispense un enseignement général au Management des Organisations. Il est commun à tous les étudiants quel que soit le choix qu’ils feront de spécialisation pour leur deuxième année. Cependant ils auront la possibilité, parallèlement à ce tronc commun de formation, de découvrir les diverses spécialités abordées en deuxième année à travers des modules de formation spécifiques intitulés " Focus ", "Les métiers de l'Audit". C'est au cours de la deuxième année de Master que les étudiants aborderont le programme de l'Audit Interne des Organisations.
Caractéristiques générales de la deuxième année :
Ce n’est véritablement que dans le cadre de cette deuxième année de Master que les étudiants aborderont la formation au métier de l’audit interne.
- L’étudiant apprenti passe les quatre premiers mois de la formation (septembre à décembre) à l’IAE Aix pour y acquérir les connaissances de base (méthodologie, techniques et outils, ...) nécessaires à l’exercice du métier d’Auditeur.
- Les trois mois suivants (janvier à mars) sont consacrés à la réalisation de missions d’audit dans un Service d’Audit Interne d’une Grande Entreprise publique ou privée. L’étudiant apprenti est associé à ces missions en tant qu’auditeur junior, son travail est supervisé par un Chef de mission qui est son Maître d’Apprentissage.
- Ensuite, et pour deux mois (avril-mai), le retour à l’IAE Aix est centré sur l’acquisition de compétences plus spécifiques (Audits sectoriels, Audits thématiques, témoignages d’expériences de professionnels, préparation au CIA « Certified Internal Auditor » ...).
- La dernière partie de l'année (de juin à la date anniversaire de signature du contrat d'apprentissage) est consacrée, comme lors du premier passage en entreprise, à la réalisation de nouvelles missions d’audit dans le même Service d’Audit Interne sous la supervision du Maître d’Apprentissage.
Effectifs :
Le programme réunit un effectif moyen de 30 à 35 étudiants - apprentis qui sont occupés à temps plein par les enseignements, le stage et la préparation du mémoire de fin d’étude, de septembre à septembre de l’année suivante (au moins). Pour les deux périodes de stage en entreprise, les étudiants - apprentis sont, pour la plupart, basés en région parisienne.
Structure et contenu de la formation
Cours de la spécialité regroupés par unité d'enseignement
Environnement de Contrôle
Méthodologie de l'Audit
Outils de base de l'auditeur
Outils spécifiques de l'auditeur
Audit comptable, juridique et fiscal
Audit des filiales et des SI
Audit sectoriels
Audit transversaux
.Why? .Importance of .Overview .PCAOB Overview .Who is concerned by? Requirements and implementation costs .Key Players
Séminaires internationaux (à choisir parmi ceux proposés)
Séminaires d'ouverture et non de spécialisation, les séminaires internationaux sont délivrés en anglais par des intervenants étrangers. Communs à tous les programmes de l'IAE Aix, ils assurent ainsi une transversalité entre des groupes diversifiés. Les méthodes pédagogiques utilisées privilégient l'interactivité.
o Using psychological tests to look at yourself to see what kinds of jobs you would find congenial and where your personal qualities would bring you success o Looking underneath the job titles in your CV and the course titles of your formal studies and qualifications to understand the themes that run through your career o Looking underneath the job titles of careers you might pursue to appreciate the competences involved and interpersonal styles appropriate to those careers
The seminar objective is to provide participants with the basic skills of Project Management and to understand the role that it has in achieving business strategy. Specific objectives are: To understand the relationship between project objectives and business objectives. To learn the basic tools and techniques of modern project management o To identify the work requirements of each project o To create achievable plans based on the work required o To understand the issues relating to monitoring and control To understand the elements of project risk management To recognise the value of effective teamwork and management and their contribution to the success of a project. To improve personal and team skills
This seminar was originally developed for the key commercial managers of international advertising agencies who wanted to able to acquire an easy, fast yet effective approach to making presentations. Since then, it has been offered in multinationals for managers from more than 25 countries who work with colleagues and clients from around the world. Indeed, making presentations in front of international audiences has become a skill that managers are expected to master and yet many are unprepared for the challenge. This course, for the students of IAE, allows them to hone their presentation skills for international audiences. At the end of the session, they should be able to: - gain awareness of diverse cultural expectations in communication and set realistic objectives for their presentation, - adapt their presentation style for an international audience and acquire techniques to structure it in an appropriate way, - overcome « stage fright » and enjoy speaking in public. Participants will be able to use what they have learned in the seminar not only at IAE but also in their future professional context.
The seminar objective is to provide participants with some knowledge of marketing and sales to understand the crucial role of the sales plan, and the importance the management of this crucial plan has for any market oriented company. Specific objectives are: 1. To understand the importance of sales and sales management to the company 2. To learn how important the individual managers’ selling skills are to the organisation a. How the sales manager stand out as a person b. How the company’s organisation should interact with the sales plan 3. To understand how marketing and selling should interact 4. To improve personal attitude to selling and the correct and effective management of sales
The programme focuses on the leadership of cross-functional project teams and task forces established to achieve a specific objective in a limited time frame – particularly in the area of product innovation and product design. More specifically, the course explores the “internal dynamics” of such work groups: recognising, understanding and managing the interpersonal relationships between team members and the impact those dynamics have on overall team effectiveness. The different dimensions of “team life” explored include: understanding sources of interpersonal compatibility and incompatibility; managing conflicts and differences of opinion within a range of behavioural styles; identifying two types of roles (task and maintenance) critical to the efficient and effective long-term functioning of teams; identifying and using a range of “influence styles” with people (peers, superiors and external clients) over whom one possesses no hierarchical authority; developing a critical but neglected competency in managing “ad hoc / temporary” work groups: the power of observing behaviour in order to influence it. Beyond the dynamics of teams, we will also explore the following issues: leadership strategy (the matching of leadership style to collaborators’ developmental needs); leadership career responsibility (matching people to the right job and right organisation); and differences in styles of perceiving and analysing information (managing differences of opinion emerging from diverging interpretations of data).
Negotiation is the art and science of securing an agreement. This seminar is designed to develop and enhance your negotiation skills. You will learn the most current negotiation theories and techniques while simultaneously employing your learning in a series of negotiation exercises and role-play simulations. The seminar focuses on understanding the behavior of individuals, groups and organizations in the context of competitive situations. The course is designed to be relevant to a broad spectrum of negotiation problems that are faced by any manager whose duties require interpersonal contact.
The object of this seminar is to explore the growing importance of “coaching”, as an effective management and leadership tool and familiarise participants as to how it can be used to improve individual and organisational performance. Specifically, participants will: • Explore the concept and practice of coaching as an appropriate approach to managing people in today’s organisations. • Become familiar with contemporary models of coaching and learn to apply them. • Learn how to structure a coaching session and practice key learnings.
Domestically and globally, the multicultural workforce has become a reality: Global firms must understand the cultural dynamics and have to manage cross-cultural interaction throughout the organization, from the shop floor to the executive committee. This course addresses the challenges managers face when working in international and multicultural environments. It is designed to develop cultural awareness, knowledge and competencies. Such skills are required in collaborative processes to deal with human systems as multinational teams or global organizations. This course will • provide the students with a theoretical background concerning culture, management and human resources • encourage cultural awareness, knowledge and competencies by self-experience • help to overcome intercultural communication barriers
The purpose of this seminar is to enable the participants to gain some insight into how the arts can • enhance their understanding of the experience economy trend • expand their approach to managing innovation and change • enrich their development as leaders The seminar will draw illustratively on multiple forms of art with diverse media inputs.
- Discover your own conflict resolution style, what are your assets and what skills you might need to develop. - Learn about the causes of conflict, the influence of individual perceptions, the place of feelings and needs. - Explore several conflict resolution tools to resolve workplace conflicts in a constructive manner: active listening, non-violent communication, “the evaporating cloud” process, mediation. - Improve your skills with practical exercises. - Assess your skills and progress with a daily journal and personal summary on the last day (this work will be considered as the seminar assignment).
A good look at leadership from a brand new perspective. The seminar will emphasize a series of key factors that leaders must pay attention to to improve people’s performance and…happiness. The brainstorming will be bases on the use of a philosophical approach versus a psychological one.
The objective of this seminar is to help participants better understand the complexities and issues facing companies which acquire. These topics covered will be: Target selection and strategy Pre-acquisition planning The psychology of acquiring Communication during acquisition Acquisition implementation Approaching joint ventures and alliances The information will be illustrated through theories, case studies, practical consulting tools, exercises and debate.
The course aims to train professionals in order to develop business strategies in which are incorporated the interests of all stakeholders: clients/customers, employees, shareholders and the communities under the area of influence of the organization, besides considering the environmental aspects and impacts of their services and products, in all their production stages. The course offers theoretical and practical notions based on case studies of different public and private organizations. During the course the following topics will be discussed: Evolutionary historic of business mentality in the organizations all over the world. Benefits of the Corporate Responsibility in the organizations. Definition of the main concepts related to the partner-environmental responsibility (triple bottom line, etc). The application of the Corporate Responsibility in the whole supply chain. Supporting tools for the development of a sustainable corporate strategy and monitoring of results sustainability indicators and elaboration of Corporate Responsibility reports ( A large variety of case studies related to the application of the Corporate Responsibility in different organizations in the world will illustrate theses discussions.
The seminar objectives are: to become familiar with the importance of product innovation in modern organizations, to demonstrate the importance of taking into consideration stakeholders’ needs and requirements in innovation as well as in any management decision. to understand how diverse tools and techniques from different management fields might be combined to allow firms to compete in a complex and ever changing global context to learn: o how to create a successful innovation, o how to apply the process of technology-market transfer, o the process of new product development, o how to bring a product into a new market.
The seminar objective is to provide participants with the basic skills of brand management and to understand the role that brands play within an overall business strategy. Specific objectives are to: To provide an understanding of the brand concept To provide an understanding of the role of brand management To learn the basic tools and techniques of modern brand management including: o Managing co-branding strategies o Branding at the corporate level o Umbrella branding strategies o Individual branding strategies o Branding in developing markets o Global branding strategies To provide students with the tools to develop effective branding strategies
The main aim of the programme is to focus on the importance of strategic leadership communication. The objectives are: - To identify the leader’s communication role in different contexts and to integrate it successfully with the rest of the management process - To become acquainted with basic leadership communication competencies required to communicate effectively in demanding situations - To investigate the leader’s role in engaging in strategic long-term relationships with key stakeholder groups in order to contribute to building strong reputations - To understand and manage complex communication challenges (communication for change, crisis management, media management and globalisation) - To emphasise the importance of an integrated communication approach
This primary purpose of the seminar is to examine how innovation can be a source of competitive advantage for firms. Seminar participants will learn the following: The many types of innovation and why it is so difficult to innovate How to identify an innovation’s potential impact on markets and competition Why firms often reject radical innovations and the consequences of those choices How customers and technology adoption cycles influence innovation adoption and success How to utilize innovation strategically to foster a company’s growth and competitive success.
One of the effects of globalisation has been the increase in the number of global brands, which are representing a higher percentage of the earnings of multinational or global firms. Effectively managing and marketing these global brands is a challenge for many organisations at a time where companies are becoming more and more complex. This seminar sets out to provide some clues on the challenges an international marketer may face in trying to manage and market a brand in the global market. Real and current case studies will be discussed in the seminars. Students are therefore advised that they are expected to read and prepare the cases and the seminar materials before and during the seminar. By the end of the seminar, students should be able to analyse the competitive position of a brand in the global market, design alternative marketing strategies, and develop the corresponding marketing mix for a global market.
Change management can be seen from two perspectives – from those implementing the change and from the recipients of change. The view of change management varies strongly if you are the manager demanding the change versus the employee who may be unsure what the consequences are for him. These two views of change management can be referred to as: • Organizational change management • Individual change management In this seminar the student will learn how to lead change processes in such a way to : • minimize the unfavourable and minimise the positive ones • avoid unnecessary turnover or loss of valued employees • eliminate any adverse impact on your customers • achieve the desired business outcomes as soon as possible
Sustainability, despite being a relatively new term, has already been overused and corrupted, and Business is generally considered as greatly being responsible in the present failure of sustainable development. This is right and wrong: There are a lot of bad, but also good examples, but it is clear that what has been positively done is far from being enough. The seminar is intended • to define what actually is sustainable development: the only way to leave a viable heritage to future generations, and therefore a major objective for human being • to analyse the drivers and the effects of business activity, and particularly in global companies • to discuss sustainable indicators and ways to address value creation • to design a practical management process that can be useful for any decision-maker who intends to contribute to building a more sustainable world
The primary purpose of the seminar is to analyze the global competitiveness and strategies of U.S. firms and compare their experience with and applicability to non-U.S. firms. • To provide participants with a general understanding of the process of strategy formulation and implementation by U.S.based global companies. • To examine the strategies by which these firms enhance their global competitiveness. • To review their performance in the context of their strategic objectives in the current global economic environment. • To assess the relevance of traditional models of strategy formulation and environmental scanning.
Préparation au CIA : Certified international Auditor
Témoignages d’expérience de Directeurs de Service d’Audit interne de nos entreprises partenaires
Mémoire et Projet de recherche
Le projet de recherche et plus encore le mémoire de fin d’études constituent une véritable réflexion de professionnel sur une problématique d’audit. Parallèlement à l’acquisition des connaissances pratiques nécessaires à l’exercice du métier d’auditeur, l’objectif de ces travaux de recherche est de fournir aux étudiants une possibilité de contribuer à l’évolution de leur futur métier. Les mémoires des étudiants constituent pour les professionnels de l’audit un véritable apport. Les contacts pris par les étudiants avec les professionnels de l’audit dans le cadre de cette recherche sont souvent l’occasion d’opportunités de débouchés professionnels.
Le mémoire de fin d’études fait l’objet d’une présentation devant un jury de professionnels.
Alternance ou stage en entreprise
Pour la plupart des participants, l'année se déroule dans le cadre de contrats d'apprentissage signés par les participants avec les entreprises partenaires ; pour les autres, la période en entreprise est régie par une convention de stage . La période en entreprise se déroule sur six mois (deux périodes de trois mois minimum). L'apprenti ou le stagiaire est inséré dans des équipes d'auditeurs sous la supervision d'un chef de mission. Il est systématiquement associé à une ou plusieurs missions d'audit durant son passage dans le service. Dans le cadre d'une mission d'audit, il participe à toutes les étapes de son déroulement depuis les travaux d'enquête préliminaire sur le terrain jusqu'à la rédaction et la présentation du rapport d'audit aux audités.
Exemples de missions d'Audit Interne confiées aux étudiants
Audits de Filiales, Audits Comptables et Financiers, Audits opérationnels de processus (Achats, Contrôle de gestion, Immobilisations, Marketing, Paie, Stocks, Ventes, ...), Audits thématiques (Applications informatiques, Inspection en réseau bancaire, Salles de marché, Sécurité, ...).
Entreprises partenaires du programme
La collaboration institutionnelle avec l'IFACI met notre programme au contact direct de toutes les grandes entreprises dotées de services d'Audit Interne.
Plusieurs d'entre elles ont prolongé le stage par des embauches directes ou indirectes en Audit Interne:
Alcatel, ALD International , Amec Spie, Air Liquide, ANPE, Areva, Assedic, Banque Chaix (Groupe HSBC), Banque de France, BNP Paribas, Banque Postale, Banque Sofinco, Bouygues, Caisse des Dépôts et Consignation, Caisses Régionales d'Assurance Maladie, Carrefour, Casino, CEA, Cégetel, CMA CGM, CNP Assurances, Club Méditerranée, Conforama, Crédit Lyonnais, Crédit Agricole, Danone, Deloitte, EDF, Ernst & Young, France Boissons, France Télécom, General Electric, Gie Elis, Groupama, Groupe Médéric, IBM, Imaje, I3F, KPMG Audit, La Poste, Louvre Gestion, Natexis Banque, Nexans, Philips, PPR, Price Waterhouse Coopers, PSA Peugeot Citroën, Renault, SNCF, Société Générale, Société Marseillaise de crédit, Système U, TDF, Unesco,…
Responsable pédagogique :
Jacques VERA
Renseignements Masters :
+33 (0)4 42 28 09 20
masters(at)iae-aix.com
Renseignements Formation Continue :
Sylvie PENNES
+33 (0)4 42 28 08 56
fcontinue(at)iae-aix.com
+33 (0)4 42 28 08 28