Master's Degree - Year 2 - Finance, Internal Audit and Management Control Leadership (M2 DFAICG)

Accessible en : Formation Initiale, Formation Continue et Alternance



The principle objective of the Master's Degree in Finance, Internal Audit and Management Control Leadership speciality is to prepare the students for the professions of auditing, control, accounting and consulting, and in general terms for corporate finance. It provides coursework that covers the complete range of knowledge needed for professionals in private firms or enterprises. In addition, this speciality can be considered as suitable preparation for managing P&L’s and people, which requires true professional ethics.

The Master's Degree in Finance, Internal Audit and Management Control Leadership speciality is built on 2 fundamental ideas, that is to give the students:

  • A solid understanding of the organisation of French and European accounting covering the international accounting standards;
  • An understanding of the organisation, managerial problems, control and audit in an up-to-date and evolving approach. 


  • Define and implement the indicators and follow-up processes for an activity
  • Follow the evolution, analyse the performance of an activity, verify the financial results and advocate corrective actions
  • Elaborate, present and implement budget adjustments, carry out budget follow up and supervise closings and inventory operations
  • Manage or put in place the internal control of an activity, report to the leadership team; supervise, control the treasury management and make recommendations to the leadership team concerning financial resource allocation; propose solutions for the optimisation of the profitability of an activity


  • Classes take place Monday, Tuesday, Wednesday
  • Internship required (between 4 and 6 months)


Conditions and admission requirements

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

  • Necessary Pre-conditions to Apply:
    • Hold a University degree level Master's degree Year 1 or equivalent
  • 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 - Unités de spécialité   
IFRS : étude générale GMDFC11 2 2 20h -
Comptabilité et Etats financiers GMDFC12 2 2 20h -
Fusion, Consolidation GMDFC13 2 2 20h -
Stratégie de l'audit et contrôle interne GMDFC14 2 2 20h -
Contrôle de gestion et pilotage stratégique GMDFC15 4 4 50h -
Stratégie financière GMDFC16 4 4 40h -
Audit fiscal GMDFC17 2 2 20h -
UE 2 - Unités des outils académiques   
Atelier de recherche, Ethique et Communication Orale  GMDFC21 2 2 20h -
International Business Law  GMDFC22 1 1 20h -
Communication financière  GMDFC23 2 2 20h -
ERP (en anglais)  GMDFC24 2 2 20h -
UE 3 - Unités des outils de l'entreprise   
GRH et Audit social  GMDFC31 1 1 10h -
Business plan et création d'entreprise  GMDFC32 1 1 - 20h
Outils informatiques du contrôle de gestion  GMDFC33 1 1 20h -
Contrôle de gestion par secteur professionnel  GMDFC34 2 2 20h -
TOTAL SEMESTRE 3     30 320h 20h


UE 4 - Unité professionnelle   
Méthodologie du mémoire professionnel et grand oral  GMDFC41 - - 10h -
Stage (minimum 4 mois)  GMDFC42 14 30 - -
TOTAL SEMESTRE 4     30 - -
TOTAL MASTER 2     60 330h  20h

ROME Codes

  • M1204 Management control
  • M1205 Financial and administrative leadership


  • Enterprises, firms, local/regional government, public institutions

Types of Jobs

  • Management controller, budget controller; corporate management controller; Director of management controls; Manager of management controls; Director of finance, administration or control.