Master’s Years 1 & 2 Internal Audit and Control (ACI)

Discover the different training courses offered by MOMA

This Master’s degree is a member of the national association of CGAO master’s programs. This master’s program exempts students from certain exams (3, 6 and 7) of the DSCG (Diplôme Supérieur de Comptabilité et de Gestion).

The Master’s degree in Internal Audit and Control (ACI), a five-year degree program, prepares students for key roles in internal control, internal audit, management control and organizational management. Developed through close collaboration between academics and professionals, this program meets the growing needs of the market in this strategic field.

It trains experts capable of managing organizations in compliance with legal and internal standards, while playing an essential role in decision-making. The teaching team is made up of teachers-researchers who are specialists in the fields of internal control and auditing, management control, accounting and finance, as well as professionals who ensure that the program is directly relevant to professional practice.

Montpellier Management has signed an agreement with CIMA (Chartered Institute of Management Accountants), the world’s largest professional body of “management accountants”, with over 200 000 members in 179 countries. CIMA is now associated with AICPA (American Institute of Chartered Public Accountants), which has 400 000 members. This agreement allows students to benefit from numerous exemptions for obtaining CIMA professional qualifications.

Why choose Montpellier Management?

A wide range of training courses, with around fifty courses ranging from license to doctorate and leading to state diplomas.
Student support systems, including tutoring sessions, tutorials and access to online resources.
Dynamic professional integration thanks to multiple initiatives: expert interventions, internships, work-study programs, ResUM network, etc.
Research of excellence focused on businesses: 90 teacher-researchers, 5 research teams and 11 chairs.
A strong international dimension with more than 65 destinations spread across more than 25 countries.

Duration
Certification
Level
Location

Campus Richter, Montpellier
ECTS credits

300 crédits

Who is this for?

The master’s degree ACI is ideal for people who want to specialize in internal control, internal auditing, management control and organizational management. This program provides students with essential skills in management control, auditing, management, information systems and accounting.

Application requirements

The Master Internal Audit and Control (ACI) is one of the master’s degrees in the field of Audit, Accounting, Control, Finance. Students can join this program in the first or second year.

The Master 1 is open to students with a three-year degree in management, economics, etc. (bachelor’s degree, BUT, business school or equivalent) validated by the completion of 180 ECTS credits. Pre-selection is based on a national SCORE-IAE-MESSAGE (SIM) test and the application file. Final selection is made after an interview.

The Master 2 is open to:

students who have obtained the M1 Internal Audit and Control (ACI) from Montpellier Management (no application or interview required)
students who have a four-year degree in management, economics, etc. (Master 1, business school or equivalent) validated by obtaining 240 ECTS credits. Pre-selection is based on the application file, taking into account the applicant’s degrees and academic or professional background. Final selection is made after an interview.

Foreign students who are not members of the European Union and do not have a French degree must first submit an application to CAMPUS France. Applications will only be reviewed once this formality has been completed.

If you are enrolled in continuing education, please visit this page.

Duration and rythm

The master’s program lasts two years, from M1 to M2. Students can enter the master’s program in the first or second year.

Objectives

The Master Internal Audit and Control (ACI) aims to train experts capable of responding to internal control and audit challenges in various types of organizations. To this end, it draws on teaching focused on the challenges of auditing and internal control, such as digitalization, automation and artificial intelligence, cybersecurity (IT governance and relations with third parties), data protection (post-GDPR strategies) and key risk auditing (adopting a truly risk-based approach).

Program

SEMESTRE 1 (30 ECTS)

UE1 – Fondamentaux du contrôle de gestion et de l’audit organisationnel (7 ECTS)

Contrôle de gestion et audit organisationnel (4 ECTS)
Mathématiques et statistiques de gestion (3 ECTS)

UE2 – Environnement managérial de l’entreprise (7 ECTS)

Management stratégique (4 ECTS)
Anglais des affaires (3 ECTS)

UE3 – Environnement juridique et financier de l’entreprise (9 ECTS)

Corporate finance (cours en anglais) (3 ECTS)
Évaluation des entreprises (3 ECTS)
Droit fiscal (3 ECTS)

UE4 – Systèmes d’information et outils d’aide à la décision (7 ECTS)

Management des systèmes d’information (4 ECTS)
Outils opérationnels d’aide à la décision (3 ECTS)

SEMESTRE 2 (30 ECTS)

UE5 – Concepts et techniques avancées du contrôle de gestion (10 ETCS)

Contrôle de gestion, organisation et gouvernance (3 ECTS)
Management control system (cours en anglais) (3 ECTS)
Advanced Management Accounting (cours en anglais) (3 ECTS)
Initiation à la recherche en contrôle de gestion et audit (1 ECTS)

UE6 – Environnement comptable et financier de l’entreprise (6 ETCS)

Comptabilité financière approfondie (3 ECTS)
Cash Management (3 ECTS)

UE7 – Concepts et techniques de l’audit et du contrôle interne (3 ETCS)

UE8 – Ouverture sur le monde professionnel (11 ETCS)

Expériences professionnelles et mémoire (4 ECTS)
CIMA training (cours en anglais) (3 ECTS)
Anglais des affaires (3 ECTS)
Outils opérationnels d’aide à la décision (1 ECTS)

UE Facultatives

Engagement étudiant
Sport

SEMESTRE 1 (30 ECTS)

UE1 – Pré-requis (4 ECTS)

UE2 – Audit et contrôle interne (4 ECTS)

UE3 – Consolidation et reporting (4 ECTS)

UE4 – Audit interne et contrôle de gestion développement durable (6 ECTS)

UE5 – Audit du secteur bancaire (6 ECTS)

UE6 – Audit du secteur public (6 ECTS)

SEMESTRE 2 (30 ECTS)

UE7 – Audit externe (4 ECTS)

UE8 – Management des Systèmes d’Information (5 ECTS)

UE9 – Case study Management – CIMA (3 ECTS)

UE10 – Grand Oral et Mémoire de fin d’études (18 ECTS)

Grand oral (4 ECTS)
Mémoire (14 ECTS)

UE Facultative

Engagement étudiant

Access conditions

To apply for a Master 1, go to Mon Master website.

To apply for a Master 2, go to E-Candidat website.

To find out the application periods and access the website, click on the red “Apply” button.

Tuition fees

For students who do not receive scholarships, the registration fees are as follows:

Master’s degree: €254 for the 2025/2026 academic year (this fee includes diploma fees, tuition fees, and university library membership).

For students receiving scholarships who provide proof of conditional notification at the time of registration, no registration fees will be charged. The CROUS will pay the registration fees owed to the institution through the scholarships allocated to the student.

In addition, all students enrolled in initial training at a higher education institution must pay the Student and Campus Contribution (CVEC) before registering. This can be done online at cvec.etudiant.gouv.fr.

Additional informations

Accessibility / Disability

A disability representative is there to welcome you, provide you with information and implement a certain number of arrangements to facilitate your studies and reduce the disability situations you may encounter.

Teaching methods

At Montpellier Management, more than 50 teacher-researchers and 600 external speakers transmit their knowledge to our students, combining academic knowledge and field experience.

Evaluation methods

Student assessment is based on a system of partials and continuous assessment, combining individual and group projects, thus guaranteeing the progressive acquisition of the skills necessary to obtain a state diploma.

Training place

The training takes place at Montpellier Management, Espace Richter, rue Vendémiaire, 34960 Montpellier.