Business School

Master in Business Administration – Audit

Hybrid
39 credits

Courses

Common Core
BUS689Case Study Methodology
3 credits
This course provides the training needed for understanding, testing, conducting and writing a research paper in social sciences and management. It aims at helping students understand the stakes, the basics and the techniques of research in management by offering the tools for the personal development of their work.
MGT520Governance Theories
3 credits
This course aims at familiarizing students with managerial and financial theories of governance as well as recent developments concerning the responsibilities of administrative bodies at the level of corporate governance. Therefore, this course enables students to acquire knowledge, thinking strategies and know­how that will allow them to enhance their skills in order to play various roles related to the effective functioning of the administrative body of several organizations.
MGT500Organizational Behavior and Change Management
3 credits
Working in and with organizations is not a purely rational action. It also requires learning about how people act in organizations, why they do so and how to predict and manage their behavior. This course will provide student with tools allowing managers to observe systematically the organizational behavior.
BUS500Quantitative Research Methods
3 credits
This course tackles the use of statistical techniques in the elaboration of a methodological protocol. It supposes that students have already completed the course on elementary statistics, statistic tests and poll theory. It mainly aims at joining theoretical thinking to empirical practice. It also summarizes the main actions of the researcher in management and focuses on the meaning of these acts: what does a hypothesis mean? What is a measure? What does the elaboration of a fact mean? What about a model? An important part of this course is assigned to longitudinal data processing.
BUS691Thematic Seminar I
1 credits
Business and academic professionals will present within the scope of various current events at the level of finance, management and marketing, in order to illustrate and complete the students’ training program.
BUS692Thematic Seminar II
1 credits
Business and academic professionals will present within the scope of various current events at the level of finance, management and marketing, in order to illustrate and complete the student's training program.
BUS693Thematic Seminar III
1 credits
Business and academic professionals will present within the scope of various current events at the level of finance, management and marketing, in order to illustrate and complete the student's training program.
Specialization
AUD620Auditing and Attestation (CPA)
3 credits
This course will offer knowledge of auditing procedures, auditing standards and other standards related to attest engagements, as well as provide the skills needed to apply that knowledge. The course allows the students to become familiar with the International Auditing and Assurance Board (IAASB) and its role in establishing International Standards on Auditing (ISA).
AUD625Business Environment and Concepts (CPA)
3 credits
This course provide participants knowledge of general business environment and business concepts in order to understand the underlying business reasons for, and accounting implications of, business transactions. Questions pertaining to international standards will test students’ grasp of globalization in the business environment.
AUD615Financial Accounting and Reporting (CPA)
3 credits
This course will cover accounting principles for business enterprises, governmental entities and non-profit organizations, as well as provide the skills needed to apply that knowledge. Through considering questions about the International Financial Reporting Standards (IFRS), the course allows the participants to identify and understand the difference between financial statements prepared on the basis of U.S. GAAP and those prepared on the basis of IFRS.
AUD630Internal Auditing Strategy
3 credits
The course objective is to deepen knowledge in the field of internal auditing. It also allows students to draft a detailed program related to operational and internal auditing that is applied to the enterprise specific functions or operations, and to understand strategic norms and principles linked to the internal auditing mission.
AUD610Regulation (CPA)
3 credits
The main objective of this course is to examine taxation, ethics, professional and legal responsibilities and business law topics, as well as the skills needed to apply that knowledge.
FIN610Risk Management
3 credits
The course’s objective is to provide students with a tangible education that will allow them to acquire the know-how and management control of tools and processes of the organization risks management. Therefore, students will learn how to identify the main risks of a project, estimate their impacts and propose suitable plans of action.
Capstone
BUS699A-BTraining and Analytical Report
6 credits
A professional report should be based on the professional mission of a firm. By mobilizing the knowledge that has been acquired in one or two courses, the report should highlight the capacity of the student to conduct an analysis in relation to a practical problem. The report should not be limited to a description of the enterprise, but should have a point of view and include an analytical dimension, which promotes solutions, offer recommendations and show adapted measures.

Mission

The mission of the Graduate Department is to provide leadership and service for the business administration and management profession both nationally and regionally by developing innovative, principled and insightful team work oriented leaders.

Program Educational Objectives

1. Graduates will generate solutions to complex business problems or opportunities through critical, creative, and systematic thinking and apply appropriate theories, concepts, tools, skills, practice, and research.
2. Graduates will employ business­appropriate communication skills that enable an effective exchange or transfer of information, promote mutual respect, encourage healthy discourse, and display an acute awareness of the needs of the intended audience.
3. Graduates will demonstrate the ability to work with others to meet goals in diverse and complex business environments.

Program Outcomes

a. Students will acquire an ability to master the essential components related to accounting principles for business enterprises, governmental entities and non­profit organizations.
b. An ability to apply auditing procedures and standards related to attest engagement as well as an understanding of the International Auditing and Assurance Board (IAASB) and its role in establishing International Standards on Auditing (ISA).
c. An ability to evaluate the impact of the harmonization of international accounting standards on a company’s financial statements and an understanding of the difference between financial statements prepared on the basis of U.S. GAAP and those prepared on the basis of IFRS.
d. An ability to conduct strategic analysis using both theoretical and practical applications, and develop skills in implementing tactical plans.
e. An ability to create a detailed program related to operational and internal auditing and an understanding of strategic principles linked to the internal auditing mission.
f. An ability to evaluate ethical problems that occur at all levels of the business decision-making cycle and analyze general business environments and concepts in order to understand the underlying business reasons for transactions.
g. An understanding of taxation, professional and legal responsibilities and an ability to ensure regular updates of knowledge.
h. An ability to define risk management principles: identify, measure, compute and manage financial risks.
i. An ability to apply decision-making techniques using both quantitative and qualitative analysis and conduct research on auditing related issues and theories, and write comprehensive research reports.
j. An ability to work effectively in a team and communicate properly with different audiences and in a variety of formats.
Holy Spirit University of Kaslik
Tel.: (+961) 9 600 000
Fax : (+961) 9 600 100
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