Auditing

Program Overview

The FUNIBER Auditing Program equips students with advanced accounting and auditing skills for careers in business. The program includes 49 credits divided into subjects covering accounting, finance, and auditing techniques, as well as a final project. The program is designed for graduates in Economics and Business, auditors, and professionals seeking career advancement in accounting and auditing.

Program Outline

Degree Overview:

The FUNIBER Auditing Program is designed to provide a comprehensive understanding of the design, implementation, and management of audit procedures in national and international companies. It equips students with the necessary accounting and financial tools to generate financial statements, crucial for effective business decision-making. The program is aimed at graduates in Economics and Business, auditors, experts, economists, arbitrators, risk analysts, financial managers, and professionals seeking advancement in advanced accounting and auditing. Successful completion leads to a Specialization in AUDITING degree, issued by the enrolling university. The general objective is to train professionals in accounting, financial statement preparation, company audits, critical thinking, and decision-making within integrated organizational management. Specific objectives include mastering auditing techniques across different company areas and developing various financial statements using company accounting information. The program duration is 9-12 months, depending on student dedication, requiring completion of all evaluated activities and the final project (if applicable).

Outline:

The Auditing program consists of 49 credits, divided into two parts:

• Part 1: Subjects (39 credits, 390 hours): This section covers the theoretical and practical fundamentals of accounting, finance, and international taxes, focusing on higher accounting and business audit principles.
The 12 subjects are: 1. International Accounting Standards (60 hours) 2. International Taxation and Financing (20 hours) 3. Financial Statement Analysis (30 hours) 4. Management Accounting (30 hours) 5. Total Quality Costs (20 hours) 6. Budget and Public Accounting (30 hours) 7. Administration and Planning of Audits (20 hours) 8. Internal Control (30 hours) 9. Documentation, Testing and Audit Risks (30 hours) 10. Auditing Procedures by Areas I (50 hours) 11. Auditing Procedures by Areas II (50 hours) 12. Auditing Reports (20 hours) These subjects are structured in a pedagogical order of increasing complexity, each divided into thematic units with printed study materials and assessment tests.
• Part 2: Final Project (10 credits, 100 hours): For Specialization, Postgraduate, or Expert programs, a final project is required.

Teaching:

The program utilizes an integrative methodology combining knowledge and skills acquisition through integrative exercises and project practices. The teaching staff includes a range of Doctors and experts in various fields of economics, accounting, auditing, and business administration. Specific faculty members listed include: Dra. Silvia Aparicio, Dr. Cristina Hidalgo González, Dr. José Antonio Trigueros Pina, Dr. Rubén Calderón Iglesias, Dr. Carmen Lilí Rodríguez Velasco, Mauricio Pulgarín Osorio, Dr. Javier Reig Mullor, Dr. José Antonio Cavero Rubio, Dr. José Francisco González Carbonell, Dr. Santos Gracia Villar, Dr. David Barrera Gómez, Dr. Manuel Enrique Sansalvador Sellés, Dr. Izel Marez, Dr. Francisco Sagués, Dr. Diego J. Kurtz, and others.

Careers:

The Auditing program prepares students for various career paths, including:

• Annual financial statements auditor
• Internal auditor
• Accounting boss
• Consultant
• Business consultant

Other:

FUNIBER periodically offers FUNIBER Training Scholarships. The Evaluation Committee determines scholarship eligibility. The credit structure equivalence may vary depending on the university of enrollment; one ECTS credit is equivalent to 10-15 hours. The relationship between credits and hours may vary for universities outside the European Higher Education Area (EHEA).