What is the role of modelling and process management in business areas such as managerial controls and internal audits?
Master 2 DFCG students are trained in classic managerial controls and internal audits techniques, namely, cost calculations, budget estimates and monitoring, drawing-up evaluation models, as well as strategic and risk mapping. Process analysis, often entrusted to quality services, is, however, an important tool for controllers and auditors, both for the future elaboration of new activity based costing systems (ABC method) and for performance follow-up at a process level.