International Master in Auditing and Business Management
Program Overview
The International Master in Auditing and Business Management (IMABM) is designed for professionals aiming to enhance their business management, accounting, and auditing skills. This interactive online program provides both theoretical principles and practical case studies, equipping graduates for careers as auditors, accountants, or business consultants. The program comprises seven modules, covering topics such as strategic management, auditing, statistics and finance, and advanced accounting, with a focus on practical knowledge and critical analysis.
Program Outline
Degree Overview:
The International Master in Auditing and Business Management (IMABM), also referred to as DDMIAGE, aims to equip students with fundamental principles of business management, accounting, financial statement analysis, and auditing. The program is designed for professionals seeking to enhance their skills in these areas and is suitable for economists and business professionals (controllers, internal auditors, inspectors, risk analysts, financial managers, etc.). The program's methodology is interactive, utilizing a virtual learning environment and focusing on both theoretical principles and practical case studies.
Objectives:
The general objective is to produce professionals with practical and up-to-date knowledge of accounting, financial statement preparation, and corporate auditing, developing their critical analysis and managerial decision-making skills within an integrated organizational model. Specific objectives include:
- Proposing, designing, and implementing auditing procedures aligned with corporate needs.
- Mastering techniques for auditing different company areas.
- Preparing, understanding, and interpreting financial statements.
- Mastering techniques for economic and financial analysis.
- Managing organizations with a comprehensive quality vision, using ISO 9001, ISO 14001, and ISO 45001 for sustainability.
- Developing investigative skills (argumentative, interpretative, proactive, multidisciplinary, innovative, and ethical) in auditing and business management.
Program Description:
The IMABM provides a comprehensive overview of the modern business entity and equips students with statistical and mathematical tools for success. Upon completion, graduates will be prepared for various professional roles and research projects in management science.
Outline:
The IMABM program is structured into seven compulsory modules totaling 90 credits (the credit equivalence may vary depending on the university). The duration is 12-24 months, depending on student dedication. Successful completion requires passing all evaluated activities and the Final Project.
Module 1: Business Management (180 hours):
This module provides a holistic view of the company from a social and relational perspective, covering domestic and foreign clients. It includes:
- Strategic Management of Human Resources (30 hours)
- Business Ethics and Corporate Social Responsibility (40 hours)
- Operations Management and Direction (30 hours)
- Logistics (30 hours)
- e-Business and its Integration with Corporate Management Systems (50 hours)
Module 2: Auditing: Quality, Environment, and Risk Prevention (110 hours):
This module focuses on quality management systems implementation and auditing procedures as diagnostic tools. It includes:
- Quality Management: ISO 9001 and Auditing (40 hours)
- ISO 45001 (30 hours)
- Environmental Management Systems: ISO 14001 (40 hours)
Module 3: Statistics and Finances (100 hours):
This module covers statistical and financial concepts and auditing tools. It includes:
- Basic Statistics (30 hours)
- Statistics Sampling (20 hours)
- Financial Mathematics (20 hours)
- Financial Management (30 hours)
Module 4: Accounting, Financing, and International Taxation (70 hours):
This module covers basic taxation principles, international financial accounting standards, and financial information. It includes:
- Financial Valuation for the IAS (30 hours)
- International Accounting Standards (30 hours)
- International Taxation and Financing (10 hours)
Module 5: Advanced Accounting (110 hours):
This module provides advanced accounting expertise and tools for audit analysis. It includes:
- Analysis of the Financial Statements (30 hours)
- Management Accounting (30 hours)
- Total Quality Costs (20 hours)
- Budgetary and Public Accounting (30 hours) It includes:
- Audit Planning and Performance (20 hours)
- Internal Control (30 hours)
- Auditing Documentation, Evidence, and Risks (30 hours)
- Audit Procedures by Areas I (40 hours)
- Audit Procedures by Areas II (40 hours)
- Audit Reports (20 hours)
Module 7: Research Methods and Master’s Degree Final Project (150 hours):
This module involves in-depth research applying acquired knowledge. It includes:
- Research Methods (50 hours)
- Master’s Degree Final Project (100 hours)
Teaching:
The program uses an interactive methodology within a virtual learning environment, combining theoretical principles with practical case studies. The teaching staff includes numerous Doctors and Masters level instructors from various universities, including the European University of the Atlantic (UNEATLANTICO) and the Ibero-American University Foundation (FUNIBER). A list of faculty and authors is provided in the text.
Careers:
Potential career paths include:
- Auditor of annual accounts
- Internal Auditor
- Accounting official
- Consultant
- Business Consultant
Other:
FUNIBER periodically offers FUNIBER Training Scholarships. The program is offered online.