Duration
30h Th
Number of credits
| Advanced Master in Financial Risk Management | 4 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Introduction to Information Systems
- Role and Function of Information Systems in Organizations
- Relational Database Models
- Data Management Concepts (Security, Integrity, Availability)
- Access Controls (User Management, Authentication, Authorization, Segregation of Duties, Privilege Management)
- Change and Development Management (Application Lifecycle, Secure Deployment)
- Operational Controls and Data Transfers (Log Monitoring, Job Scheduling)
- Continuity Management (BCP, DRP, Backups)
- Transaction Integrity Controls
- Data Completeness and Accuracy Controls
- Validation of Information Produced by the Entity (Sequential Testing, Duplicate Identification, Data Reconciliation, etc.)
- Data Analysis with Tools such as Power BI, R Language, and Advanced Excel Functions
- Introduction to Major Cyber Threats (Ransomware, Phishing, Denial of Service Attacks, etc.) and Cybersecurity Governance (NIST Framework, ISO 27001 Standard)
Learning outcomes of the learning unit
At the end of the unit, the student will be able to:
- Understand the functioning of information systems.
- Identify and evaluate ITGC and ITAC in the context of audit missions.
- Analyze databases and produce auditable conclusions using modern tools (Power BI, R, Excel).
- Understand concepts related to cybersecurity.
- Conduct practical analyses on operational data to detect anomalies.
Prerequisite knowledge and skills
- Basic Concepts in External Audit and Internal Control
- Basic Excel Concepts
Planned learning activities and teaching methods
The sessions are exclusively conducted in person and include:
- The presentation of theoretical elements.
- Role-playing and case studies representing real-life scenarios.
- Data analysis workshops using computer tools.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Further information:
The sessions are exclusively conducted on site.
Course materials and recommended or required readings
Platform(s) used for course materials:
- LOL@
Further information:
Platform(s) used for course materials:
- LOL@
Further information:
Course Materials:
Slides and technical sheets available on the learning platform.
Recommended readings and resources - complementing the course but not substituting it:
- The Audit Profession and New Technologies - ICCI
- "Audit Analytics with R" - Audit Analytics with R
- Global Technology Audit Guides - The Institute of Internal Auditors
- "Get started with Power BI" - Get started with Power BI
-
ISA Standards 240, 315, 330, 500
Exam(s) in session
Any session
- In-person
written exam
Other : A written exam with open-ended questions.
A practical computer-based exercise.