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KFIN 2565A - Audit and compliance

Type d'enseignement : Seminar

Semester : Spring 2017-2018

Number of hours : 24

Language of tuition : English


Basic knowledge of accounting, finance and management

Course Description

This course aims at providing general and specific knowledge and technical guidelines to be applied by practitioners. After giving the necessary foundation for the understanding of the banking and insurance industry, the risks, the regulatory and the organizational frameworks, it will focus concretely on external audit principles and methods in the financial sector. Key words: regulation and impacts, risk management, periodic & permanent control, compliance, audit scope and methods.


LABARRÈRE-BROSOU, Alain (senior manager, Conseil Banque / Risk Advisory, Mazars)

Pedagogical format

The course aims at preparing students for professional life. So it will provide contextual aspects (law, finance, economics, politics…) combined with weekly presentations on specific topics done by the students, concrete case studies and real life examples. It will include debates and discussions.

Course validation

Group eval: presentation 20%; case study 20% / Individual eval: mid-term MCQ 30%; final exam 30% (in class – session n°12)


12 sessions of 2 hours. Each session: presentation to be given by the students

Required reading

  • Carmen M. Reinhart & Kennerh S. Rogoff, (2011), This time is different: Eight centuries of financial folly, Princeton University Press, pp. 512.
  • David Graeber, (2012), Debt: The First 5,000 Years, Melville House, pp. 544.
  • Dov Ogien, (2016), Comptabilité et audit bancaires Normes françaises et IFRS - 5e éd., Dunod, pp. 544. (mainly Part 1 and 3).

Additional required reading

  • Bank for International Settlements:
  • European Banking Authority website:
  • European Insurance and Occupational Pensions Authority:
  • European Securities and Markets Authority:
  • French Supervisor website:
  • Federal Reserve System of the USA: