MODULE IV - INTERNATIONAL ACCOUNTING AND FINANCE

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SUBJECT: MANAGEMENT CONTROL AND INTERNATIONAL AUDITING

Programa del Master in International Business

Universidad Carlos III de Madrid

Faculty

Monserrat Vega, Consultant and adviser in the financial area at several companies, Assistant Professor of finance and accountability, UC3M and EOI. Bachelor in Economics and Business.
Jorge Rodríguez, Administrative and Finance Director in Logista Libros, S.A. Business Administration Degree, UC3M. Master in Financial Management, Complutense University of Madrid.

Learning goals

There are two main objectives of the course: One resides to know the basic systems for development management and information, analysing the rules that govern in different business environments. This will happen to analyse the decision, taking into account possible solutions to certain problems, quantifying the economic effects of each one. On the other hand, it aims to provide students an overview of the audit in the international environment.

Programme

 1. Cost for the decision.

2. Cost Models

  • Concept and Goals of the cost Models
  • Full cost, Direct cost, rational imputation.

3. Analysis o contribution Margin

  • The deadlock or break even
  • Decision making about prices

4. The Simple Cost Model vs departments vs ABC

5. Introduction to audit.

6. Legal aspects of the audit

7. Technical auditing standars

8. Audit Process.

9. The audit report of accounts.

10. Accounting Institute and Audit Accounts (ICAC).

11. Audit Committee in a Multinational Company.