Study Online – Atenas

Master in Business
Administration

Program Presentation

The International Master in Auditing and Business Management (henceforth referred to as DDMIAGE) will acquaint the student with the fundamental principles of business management, accounting, financial statement analysis, and auditing. This knowledge is indispensable for any professional operating in 21st-century working environments, and will be complemented by a variety of topics that will allow the student to gain an overview of the modern-day business entity and master the statistical and mathematical tools that are a prerequisite for performing successfully in this area.

Set in an interactive context within a virtual learning environment, the educational methodology followed by the Programme is based on a pedagogical approach favouring both the acquisition of theoretical principles, and the analysis and discussion of practical case studies.

On successful completion of the International Master in Auditing and Business Management, the award holder will be able to:

  • Propose, design and implement auditing procedures in line with corporate necessities, ranging from the appraisal of internal control systems to the production of audit reports.
  • Become familiar with, master and apply the appropriate techniques for auditing the different areas within a company.
  • Draw up, understand and interpret the financial statements generated from corporate accounting data.
  • Master the techniques, instruments and tools that guarantee success within the process of economic and financial analysis.
  • Manage organisations from an integral and quality perspective. A modern approach in compliance with standards ISO 9001, ISO 14001 and OHSAS 18000 is advocated, wherein these standards are regarded as indispensable tools for corporate sustainable management.
  • Develop a battery of investigative skills specific to the corporate scenario (argumentative, interpretative, proactive, multidisciplinary, innovative and ethical), whose aim is to foment theoretical and methodological knowledge, especially in the field of auditing and business management.

Master in Auditing and Business Management

Objectives

General objective:

The main aim of the International Master in Auditing and Business Management is that of producing professionals with practical and up-to-date knowledge of accounting, the drawing up of financial statements and corporate auditing. Likewise, the Programme will develop the student’s capacity for critical analysis and managerial decision-making within the framework of an integrated and systemic organizational model supported by the NICTs.

Specific Objectives:

  • Propose, design and implement auditing procedures in line with corporate necessities, ranging from the appraisal of internal control systems to the production of audit reports.
  • Become familiar with, master and apply the appropriate techniques for auditing the different areas within a company.
  • Draw up, understand and interpret the financial statements generated from corporate accounting data.
  • Master the techniques, instruments and tools that guarantee success within the process of economic and financial analysis.
  • Manage organisations from an integral and quality perspective. A modern approach in compliance with standards ISO 9001, ISO 14001 and OHSAS 18000 is advocated, wherein these standards are regarded as indispensable tools for corporate sustainable management.
  • Develop a battery of investigative skills specific to the corporate scenario (argumentative, interpretative, proactive, multidisciplinary, innovative and ethical), whose aim is to foment theoretical and methodological knowledge, especially in the field of auditing and business management.

Master in Auditing and Business Management

Who it is designed for

The DDMIAGE is aimed at professionals from a variety of backgrounds who wish to acquire the knowledge, skills and abilities necessary to carry out Auditing and Business Management.

This Programme will qualify successful participants to operate comfortably in a number of professional areas: business management, accounting, internal and external auditing, corporate direction, business advisory systems and company consultancy. By the end of the course, they will likewise be fully prepared to undertake research projects related to Management Science.

In essence, The International Master in Auditing and Business Management is designed for:
Economists, professionals related to the world of business (controllers, internal auditors, inspectors, risk analysts, financial managers, people in charge of management administration, planning and control, etc.) and for all those people interested in the subject.

Duration, credit structure and degree

The estimated length of the International Master in Auditing and Business Management program is 900 hours (90 credits)1.

Regarding the distribution of time, it is established that:

  • Since it is a distance program and not subject to physical classes, there is no specific start date so, the student can enroll at any time, as long as there are spaces available.
  • For academic or educational reasons, the Program has a minimum duration that in exceptional cases (for example subject validation) could be six months.
  • The maximum time available for the Program is 24 months. During this time, the student must have completed all assessments relating to the subjects, as well as the Final Master Project or Degree Thesis.

The credit structure of the International Master in Auditing and Business Management is listed in the following table:

Career Opportunities

Some of the career opportunities for the International Master in Auditing and Business Management are:

  • Auditor of annual accounts
  • Internal Auditor.
  • Accounting official.
  • Consultant
  • Business Consultant.

Program Structure

The program structure of the International Master in Auditing and Business Management Programme is divided into the following seven compulsory modules:

  • Module 1: Business Management (180 hours)
  • Module 2: Auditing: Quality, the Environment and Risk Prevention (110 hours)
  • Module 3: Statistics and Finances (100 hours)
  • Module 4: Accounting, Financing and International Taxation (70 hours)
  • Module 5: Advanced Accounting (110 hours)
  • Module 6: Auditing (180 hours)
  • Module 7: Research Methods and Master’s Degree Final Project (150 hours)

Module 1: Business Management (180 hours)

The first module allows the student to acquire an overall vision of the company from a social and relational perspective, in terms of both domestic and foreign clients.

The subjects and workload (in hours) that correspond to the first module are shown in the following table:

Module 2: Auditing: Quality, the Environment and Risk Prevention (110 hours)

The second module allows students to understand the process by which quality management systems are implemented within business organisations. It also presents auditing procedures as diagnostic tools for measuring the efficiency of the system.

The subjects and workload (in hours) that correspond to the second module are shown in the following table:

Module 3: Statistics and Finances (100 hours)

The third module provides a firm grounding in statistical and financial concepts. In addition, it enables the student to use effectively the most commonly employed auditing tools related to these areas.

The subjects and workload (in hours) that correspond to the third module are shown in the following table:

Module 4: Accounting, Financing and International Taxation (70 hours)

The fourth module allows students to understand the basic principles of taxation from an international perspective, and familiarises them with the international standards related to financial accounting and financial information.

The subjects and workload (in hours) that correspond to the fourth module are shown in the following table:

Module 6: Auditing (180 hours)

The sixth module enables the student to understand the various stages of audit performance, from initial planning to the production of the audit report.

The subjects and workload (in hours) that correspond to the sixth module are shown in the following table:

Module 7: Research Methods and Master’s Degree Final Project (150 hours)

In the seventh and final module, students are required to carry out an in-depth research study in which they will apply the knowledge and competencies acquired during the entire Programme to a specific research topic.

The subject Research Methods will prove invaluable for the successful completion of the Master’s Dissertation in that it familiarises the student with the use of the scientific method and its corresponding research tools.

 

Materials

All the registered students (online or traditional) receive the learning material in paper format, as well as a username and a password to access the Virtual Campus free of charge. This way, the traditional students, although they may not take the tests online via the Virtual Campus, will have the opportunity to enjoy the forums, documents of interest, get in contact with students from all over the world, etc.

Document presentation

The study material will be distributed in 27 subjects, handed out in 9 volumes, according to a logical learning sequence.
In the first volume, in addition to the corresponding subjects, an introduction to the Virtual Campus and the complete collection of the program’s tests are is included.

Document delivery

The International Master’s Degree in Auditing and Business Management material is periodically sent throughout the duration of this program. This way, the student will be able to receive the documentation updated on the last minute events happening in this field.

Evaluation System

Each of the subjects that make up the program are evaluated by means of taking a test and a series of activities, either traditionally or online via the Virtual Campus.

After meeting all the required academic demands from the first part, the student will proceed with the development of the Final Master’s Project or Thesis, whose successful completion will allow acquiring the corresponding degree according to the university where the student was enrolled.

The final evaluation of the International Master’s Degree in Auditing and Business Management program will be calculated keeping in mind the final grades obtained in each subject and the grade of the Final Master’s Project or Thesis.

To obtain the desired degree, it is an absolute requirement to pass each of these parts separately, as well as passing each one of the subjects.