Master's Degree -Year 2 - Accounting, Control, and Audit

Accessible en : Formation Initiale, Formation Continue et Alternance



The objective of the Master's degree - Year 2 - in Accounting, Control, and Audit - is to prepare students for careers in auditing, control, accounting and consulting, in both consulting firms or the financial department of companies.

The DSCG (Diplôme Supérieur en Comptabilité Gestion) is a national qualification organised around 7 exams: The Master's degree in Accounting, Control, and Audit is the only diploma that exempts the student from 5 of the 7 exams. It also allows students that wish to pursue a career in chartered accounting to register and start their professional internship. All these points combined with a strong partnership with the Order of Chartered Accountants and other professionals make the diploma a recognised path to enter careers in the accounting and finance professions.

In addition, in an environment of fast-changing international standards, the objective of this course is to give the students a solid grounding in the most important of international standards - IFRS: this standard is compulsory for all listed European groups, and the new French standards have been directly based on it.

A part of the course is given in English, in order to take into account employers increasing requirement for bi-lingual employees. 


All competencies linked to law, accounting, internal auditing and statutory auditing, but also management, financial strategy and management accounting.

Plus :

  • Defining and executing methods and processes in the area of accounting control, and ensuring their application
  • Elaborating and executing the annual audit plan and supervising audits
  • Preparing the elements required for an audit, communicating them to the auditors and controllers, and also analysing them
  • Controlling the conformity, reliability of operations and the financial state of the organisational structures


  • Courses are held on Thursday, Fridays and Saturdays until the Christmas holidays.
  • Start of Internship : 1st January 



Candidates are accepted based on their application according to the following 3 cumulative criteria:

  • Necessary Pre-conditions to apply:
    • Hold a Masters' degree in Accounting, Control, and Audit - Year 1 for admission to the Master's degree in Accounting, Control, and Audit - Year 2: candidates must demonstrate a solid education in accounting, control, and management techniques or have an equivalent level of professional experience
    • Master perfectly the French language and have a good level of English (TOEFL, TOEIC..)
  • Academic Merit
  • Career Objectives

Candidates that are pre-selected based on their application file will be invited to an interview.


The fees are composed of:

  • National fees set by the French Ministry of Education. All students must pay these national fees. The exact amount is published by the Ministry in mid-July.
  • Social Security contribution must be paid by French and foreign nationalities (excluding EU) who are aged less than 28 on 1st October. The following are exonerated: students from EU countries who are covered in their country of origin, family members of SNCF employees, students working at least 96 hours per month, and all students aged 28 years and older on 1st October.
  • Sport and Culture Fee. This fee is voluntary (amount: 30 €). It gives the holder access to the University sports facilities and the right to reductions on cultural activities.
  • Specific Fees. The fees depend on your regime. Please consult the IAE site for information on regime-specific fees. For details on fees use the following link

Formation continue 

Candidates for continuous education (following a 2-year interruption of further education, in employment, on educational leave...) should contact UNICE PRO for further information concerning VAE/VAP (validation of professional skill) and relevant documents.

UE 1 - Gestion juridique fiscale et sociale    
International négociation GM2CA11 - 2 20h -
Droit social GM2CA12 - 2 20h -
UE 2 - Finance    
Evaluation financière GM2CA21 - 2 20h -
Financial Management GM2CA22 - 2 20h -
Ingénierie et communications financières GM2CA23 - 2 20h -
UE 3 - Management et contrôle de gestion    
Stratégie et contrôle de gestion GM2CA33 - 2 40h -
Modifications organisationnelles et contrôle GM2CA34 - 2 20h -
Measure systems and management control GM2CA35 - 2 20h
UE 4 - Comptabilité et Audit
Opérations de fusions en normes PCG et IAS/IFRS GM2CA41 - 2 20h -
Comptes consolidés en norme IAS/IFRS GM2CA42 - 2 35h -
Les grands problèmes des missions d'audit légal ou contractuel GM2CA43 - 2 20h -
Stratégie d'audit et contrôle interne GM2CA44 - 2 20h -
UE 5 - Management des Systèmes d'information    
Recherche d'informations GM2CA51 - 2 20h -
Gestion de la performance informatique GM2CA52 - 2 20h -
UE 6 - Ateliers de Recherche 

Faire de la recherche en comptabilité, Ethique, Réseaux territoires
et pôle de compétitivité

GM2CA61 - 2 30h -


UE 7 - Relations professionnelles
Méthodologie du mémoire de stage / stage GM2CA71 - 30 10h 20h
TOTAL SEMESTRE 4     30 10h 20h
TOTAL MASTER 2     60 360h 20h

ROME Codes

M1202 Audit, accounting and finance

M1204 Management control



The careers in this sector are either as independent professions (chartered accountant, auditor) or as employees in accounting and auditing firms, in large companies’ accounting departments, in small/medium sized companies and public entities (Town Hall, government,...), in relation with the different departments and professions (human resources, financial departments, management controllers, executive management, …). The careers vary according to the sector (commerce, industry, government services,…) and the organisation structure (subsidiary, branch office, audit firm,…). Professionals can be seconded to companies.


Types of Jobs

Chartered accountant: the DSCG is the key qualification to access the Chartered Accounting Diploma. The Master's degree in Accounting, Control, and Audit exempts the holder from multiple DSCG exams. In addition it allows the holder to start a chartered accounting internship. 

Finance and accounts auditing: The Master's degree in Accounting, Control, and Audit aims to continually reflect a changing professional environment, within a context of greater need for transparency: it therefore has a strong focus on auditing careers whether these be statutory (Accounts Auditor after obtaining the Chartered Accounting Diploma) or contractual, internal or external.

Company financial department: The development of international accounting standards, the quest for greater financial security rend necessary the acquisition of specialised knowledge that is  constantly changing.

Management Control: The Master's degree in Accounting, Control, and Audit teaches the skills to build a strategic plan in order to prepare efficiently for a complex, turbulent and uncertain economic context. It provides deeper knowledge of management and execution tools. 

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