Duration
4 semesters
Component
Faculty of Law, Economics & Management
Location(s)
Orleans
Presentation
The aim of the Master's degree in Management Control and Organizational Audit is to train senior executives in the fields of management control, organizational audit and corporate finance, for all types of organizations and business sectors (mainly in the commercial sector, with the non-commercial sector playing a more marginal role).
The CGAO Master's program is 100% apprenticeship-based over the two years.
A research track is offered in the second year of the Master's program, with the aim of training students in and through research who wish to pursue a doctorate in Management Sciences.
The CGAO Master's program is supported by the Vallorem laboratory, a joint management science research team of the Universities of Tours and Orléans.
Skills
Disciplinary skills :
- mastery and implementation of cost calculation and analysis methods,
- definition and design of the indicators needed for steering and reporting,
- budget monitoring, variance analysis and corrective action proposals,
- understand and use management information systems such as ERP,
- mastery of financial analysis at University Bachelor of Technology (B.U.T) to analyze organizational performance
Cross-disciplinary skills :
- be able to manage projects individually and collectively: collective research projects, organizational projects, etc,
- practice speaking in French and English: individual and group presentations, summary notes, learning reports,
- master the use of the main management software (Excel)
(Pre)-professional skills :
The two-year apprenticeship program enables the gradual acquisition of professional skills, such as fitting into a team and/or department, taking on responsibilities and assignments, and adapting to the professional environment.
Useful contacts
UFR DEG International Relations Office:
https://www.univ-orleans.fr/fr/deg/international
international.deg@univ-orleans.fr
Tel: +33(0) 2 38 49 47 30
CAREER GUIDANCE AND INTEGRATION
DOIP
https://www.univ-orleans.fr/doip
02 38 41 71 72
doip@univ-orleans.fr
Organization
Knowledge control
Teaching units are assessed by continuous assessment and/or written and oral final exams. They are definitively acquired once the student has obtained an average grade, and are assigned a coefficient and European credits. Compensations are made over the semester on the basis of the overall average of grades obtained in the various teaching units, weighted by coefficients. Two assessment sessions are organized for each semester.
Special features
- Recognized for more than 30 years as a top-level management training program that meets the needs and challenges of economic players.
- One of the few training programs in France that historically combines 2 fields of expertise that are inseparable from business management (finance and control).
- The CGAO Master's program offers 2-year apprenticeship contracts from the 1st year onwards.
Open on a sandwich basis
1 week out of 2 from September to April and full time at the company from May to August.
Program
For the vocational track, the CGAO Master's program is 100% apprenticeship-based over the two years. On average, apprentices spend one week at the IAE and one week at the company, alternately, from September to May. They are full-time at their host company from May to August. In addition to specific courses in management control and auditing, the first year of the Master's program offers 2 shared courses with the CCA Master's program.
The second year of the Master's program includes specific courses, with no shared courses.
For the research path, in semester 3, students take joint courses with vocational apprentices, and specific courses on research methodology. In semester 4, students attend course-specific methods lectures, and are required to write their research dissertation.
Master CGAO Management Control and Corporate Finance course
Master 1
|
Teaching unit |
Coefficient/Credits |
Hours Lecture courses |
Hours Lectures Tutorial |
|
Semester 7 |
|
|
|
|
Block 1 - Performance management 1 |
|
|
|
|
In-depth management accounting |
4 |
16 |
8 |
|
Budget management and control 1 |
3 |
12 |
6 |
|
Controlling case study |
1 |
- |
6 |
|
Block 2 - Accounting and finance |
|
|
|
|
Introduction to consolidated financial statements |
3 |
18 |
- |
|
Short-term financial management |
4 |
18 |
12 |
|
Block 3 - Management control tools |
|
|
|
|
Mathematics applied to management control |
3 |
12 |
12 |
|
Excel for controlling |
3 |
- |
20 |
|
Information systems management |
3 |
18 |
15 |
|
Block 4 - Communication and professionalization |
|
|
|
|
English |
3 |
- |
15 |
|
Professional know-how and soft skills |
- |
- |
9 |
|
Introduction to management science research |
3 |
18 |
- |
|
Introduction to documentary research |
- |
- |
3 |
|
Preparing for the apprenticeship dissertation |
- |
- |
3 |
|
Working independently |
- |
- |
- |
|
Semester 8 |
|
|
|
|
Block 5 - Performance management 2 |
|
|
|
|
Budget management and control 2 |
4 |
20 |
10 |
|
Controlling case study |
1 |
- |
6 |
|
Strategic policy and management control |
3 |
20 |
- |
|
Block 6 - Auditing and accounting |
|
|
|
|
Internal control and risk management |
3 |
20 |
- |
|
Operational audit |
2 |
15 |
- |
|
Introduction to international accounting |
2 |
12 |
- |
|
Analysis of accounting documents |
2 |
6 |
6 |
|
Block 7 - Company organization |
|
|
|
|
Quality and deadline management |
2 |
6 |
6 |
|
Production management |
2 |
6 |
6 |
|
Project management |
2 |
6 |
6 |
|
Block 8 - Communication and professionalization 2 |
|
|
|
|
English |
3 |
- |
15 |
|
Learning memory |
4 |
- |
- |
|
Working independently |
- |
- |
- |
Master 2
|
Teaching unit |
Coefficient/Credits |
Hours Lecture courses |
Hours Lectures Tutorial |
|
Semester 9 | |||
|
Block 1 - Performance management 1 | |||
|
Design a performance management system |
3 |
18 |
- |
|
Non-financial performance management |
3 |
18 |
- |
|
Block 2 - Information systems and control | |||
|
Business Intelligence |
2 |
- |
18 |
|
Internal control |
2 |
15 |
- |
|
Block 3 - Contextual approach to control | |||
|
Management control in the non-profit sector |
1 |
12 |
- |
|
Departmental management control |
3 |
24 |
- |
|
Block 4- Finance and strategy | |||
|
Financial policy |
3 |
24 |
- |
|
Strategic and financial management |
3 |
20 |
- |
|
Cash management |
3 |
18 |
- |
|
Block 5 - Communication and professionalization | |||
|
Business English (TOEIC preparation) |
3 |
- |
18 |
|
Development of soft skills and support for research dissertations |
- |
- |
12 |
|
Block 6 - Collaborative applied research and control innovation |
|
|
|
|
Applied collaborative research and innovation in control methods |
- |
6 |
- |
|
Collaborative applied research and control innovation - project |
4 |
- |
- |
|
Semester 10 | |||
|
Block 7 - Performance management 2 | |||
|
In-depth internal control |
2 |
12 |
- |
|
International management control |
3 |
18 |
- |
|
Block 8 - Information systems and control 2 | |||
|
Financial reporting and information systems |
4 |
20 |
- |
|
Monitoring and control of information systems projects |
2 |
12 |
- |
|
Block 9 - Contextual approach to control 2 | |||
|
Change management |
2 |
12 |
- |
|
Management control in the public sector |
2 |
15 |
- |
|
Block 10 - Communication and professionalization 2 | |||
|
Business English (TOEIC preparation) |
3 |
- |
18 |
|
Development of soft skills and support for research dissertations |
4 |
24 |
6 |
|
Block 11 - Applied collaborative research and innovation in management control |
|
|
|
|
Collaborative applied research and control innovation - project |
3 |
- |
- |
|
Learning memorandum and defense |
5 |
- |
- |
Admission
Admission requirements
Access to M1
Access to the first year is selective. It is open to candidates who have completed a general bachelor's degree with a solid grounding in management, as well as to candidates who have completed a Diplôme de Comptabilité et de Gestion (DCG). Candidates are invited to attend an interview following a review of their academic records. Final admission is granted once the candidate has obtained an apprenticeship contract, the terms of which have been validated by the head of training.
Access to M2
Admission to M2 is automatic for M1 students who have completed their year. External candidates wishing to apply for the second year of the Master's degree follow the same selection procedure (candidates must have obtained a first-year Master's degree in management control and organizational auditing).
How to register
Access to M1 and M2 :
Admission to 1st and 2nd year Masters programs is selective.
- via the mon master platform in M1.
- via the e-candidat application for M2.
Tuition fees
For students:
https://www.univ-orleans.fr/fr/univ/formation/droits-dinscriptions
For apprenticeship training :
https://www.cfa-univ.fr/la-demarche-apprentissage/apprentis/
For adults returning to school and for professionalization contracts; consult SEFCO.
And then
Further studies
Holders of a research master's degree can apply for a doctorate.
Professional integration
Career opportunities include : - junior management controller or assistant management controller, - financial controller, - internal controller, - financial analyst, - credit analyst, - consultant, - auditor.