- Master's Degree in
- International Accounting and Auditing Standards (with Specialization in Risks, Internal Audit, with Specialization in Tax and with Specialization in Corporate and Business Compliance)
- Degree to be obtained
- Master's Degree in International Accounting and Auditing Standards (with Specialization in Risks, Internal Audit, with Specialization in Tax and with Specialization in Corporate and Business Compliance)
- Academic degree
- Master's Degree
- Duration
- 2 years
- Modality
- Virtual
- Schedule:
- Daily Afternoon
- Career description
-
During the first year, the Master's Degree provides an in-depth study of the international accounting and auditing standards that govern the profession worldwide, fostering the ability to analyze and apply the standards in different companies and institutions.
For the specialization in risks, the objective of the second year is to increase skills and knowledge about the different types of risk, how to measure them and how to foresee them.
In the second year of the internal audit specialization, the professional will learn about international internal audit standards, corporate governance, COSO and COBIT.
For the specialization in risks, the second year of the career is designed to address compliance with labor and tax obligations of the company, so tax administration, taxes, tax defense principles, as well as the company in its environment are studied.
- What will you learn during the program?
-
The students will learn about international accounting and auditing norms, international internal auditing regulations, and international norms for small and medium-sized companies.
In the risks approach, participants will learn about market risk, credit risk, operational risk and risk matrices and reports, among others.
Within the specialization in internal auditing, the master will learn in depth about COSO, COBIT, corporate governance, corporate management, and corporate governance.
In the specialization in tax and business compliance, students will deepen their knowledge of the tax code and national legislation related to the company's tax and labor obligations, as well as their defense and appeals before the National Tax Administration.
AdmissionProfile
Bachelor's Degree in Public Accounting and Auditing or professionals directly related to accounting, finances and auditing of companies and institutions.
Graduate'sProfile
Experts in international regulations will have the knowledge to migrate the accounting system of companies from accounting principles to international accounting standards, which are currently in force. In addition, they will acquire knowledge to guide the company on the different legal and tax obligations for its proper functioning based on the tax legislation and commercial laws of the country.
Specialization in risks: students will learn how to make decisions to measure and mitigate the financial risk of companies. They will have the tools to measure the existing risk and make proposals to counteract the adverse situations of the institution.
The specialization in internal auditing: the students will be able to make decisions on the internal control aspects within the company and the business management. It emphasizes corporate governance best practices that ensure the operation and sustainability of companies.
Emphasis on tax and business compliance: students will learn to guide the company on the several legal and tax obligations for its proper functioning, based on the tax legislation and commercial laws of the country.
Career Opportunities
Banking and financial institutions.
Accounting and Auditing Department.
Financial management.
Accounting and auditing office.
Auditing firms.
Financial supervision institutions.
Transnational companies.
Oil companies.
Quoted companies and institutions.
Cooperatives, municipalities.
Comptroller General of Accounts.
Superintendence of Tax Administration, SAT.
Board of directors of companies.
CEO of companies and institutions.
Curriculum
| 1° Ciclo | FINANZAS CORPORATIVAS | NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA (NIIF) I | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2° Ciclo | NORMAS INTERNACIONALES DE INFO. FINANCIERA (NIIF) ( PYMES) | NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA (NIIF) II | |||||||||||||||||||||||||||
| 3° Ciclo | GESTIÓN DE RIESGOS I | NORMAS INTERNACIONALES DE AUDITORÍA (NIA) I | |||||||||||||||||||||||||||
| 4° Ciclo | ANÁLISIS FINANCIERO | NORMAS INTERNACIONALES DE AUDITORÍA (NIA) II | |||||||||||||||||||||||||||
| 5° Ciclo | ADMINISTRACIÓN TRIBUTARIA | ANÁLISIS ESTADÍSTICO | AUDITORÍA BASADA EN RIESGOS CON ENFOQUE COBIT | CIENCIAS NUMÉRICAS | DEFENSA FISCAL | ECONOMETRÍA | GESTIÓN DE RIESGOS II | GESTIÓN EMPRESARIAL I | GOBIERNO CORPORATIVO | INTRODUCCIÓN A LA LEGISLACIÓN TRIBUTARIA | LA EMPRESA Y SU ENTORNO | LAVADO DE DINERO Y FINANCIAMIENTO AL TERRORISMO | MODELO DE MEDICIÓN DE RIESGOS | NIEPAI I | NIEPAI II | NORMAS INTER. DE AUDITORÍA INTERNA E INFORME COSO I | NORMAS INTER. DE AUDITORÍA INTERNA E INFORME COSO II | OBLIGACIONES LABORALES | OBLIGACIONES TRIBUTARIAS I | OBLIGACIONES TRIBUTARIAS II | OTROS RIESGOS | RIESGO DE CRÉDITO | RIESGO DE MERCADO Y RIESGO DE LÍQUIDEZ | TRABAJO DE GRADUACIÓN I | TRABAJO DE GRADUACIÓN I | TRABAJO DE GRADUACIÓN I (JUEGO GERENCIAL DE RIESGOS) | TRABAJO DE GRADUACIÓN II | TRABAJO DE GRADUACIÓN II | TRABAJO DE GRADUACIÓN II (AUDITORIA BASADA EN RIESGOS) |