Duration
20h Th
Number of credits
| Specialised master in financial risk management | 3 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
* The course is divided in five chapters:
- General principles of ethics for professional accountants; oversight and discipline bodies
- Principle of independence and standards applicable to auditors
- Confidentiality and professionnal secrecy (including legal rules on the fight against money laundering)
- Specific rules on ethics ( contacts with clients, with colleagues, liabililty, etc.)
- Quality assurance regimes
* Legal rules and standards discussed are:
- The IESBA Code of Ethics
- Royal Decrees on ethics for IRE and IEC
- Rules in the Company Code applicable to the statutory auditor
Learning outcomes of the learning unit
The aim of the course is to allow students to solve ethical conflicts that professional accountants and auditors are facing
Prerequisite knowledge and skills
Planned learning activities and teaching methods
During the year, students are asked to write two papers conisisting in a critical analysis of a scientifical paper on an ethical issue. These papers are mandatory; The notes are included in the final grading.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face
Organisational adjustments related to the current health context
Recommended or required readings
Powerpoint presentations and advised readings are available on lol@
Assessment methods and criteria
Below you will find information on the evaluation methods planned for in-person and remote exams as well as those planned for hybrid sessions. Depending on how the health crisis evolves, the chosen method will be communicated to you no later than one month before the start of the exam session.
The two papers mentioned above are preconditions to be admitted to the final exam. The exam will be oral.