Program Presentation
The FUNIBER Auditing Program is a platform that combines all academic knowledge required for the design, implementation and management of an audit procedure of a national or international company.
The program provides students with the tools and accounting and financial mechanisms that generate the financial statements of a company, essential elements in decision-making within management of any business entity.
Who is the programme for?
The structure of the Auditing Program to allows directing the program to graduates in Economics and Business, auditors, experts, economists, arbiter, risk analysts, financial managers, administration management, planning or management control or other professionals aiming to develop their professional career in the areas of Advanced Accounting and Auditing.
Diploma
The successful completion of the Program will allow the student to obtain the degree of Specialization in AUDITING, issued by the University where he or she has registered.
Program Structure
The credit structure of the Auditing program is shown in the following table. It should be noted that the duration is merely indicative, as the methodology followed integrates the knowledge and skills to be acquired in each part through integrative exercises of knowledge acquisition and internalization of project practices:
| CREDITSa | |
|---|---|
| TOTAL | 49 |
| 1st Part: Subjects | 39 |
| 2nd Part: Final Course Project | 10 |
a. The equivalence in credits may vary according to the university where he/she has enrolled. One (1) ECTS (European Credit Transfer System) credit is equivalent to 10 + 15 hours. If the student is enrolled in a university that does not belong to the European Higher Education Area (EHEA), the relation between credits - hours may vary.
Duration
The program in Auditing has 49 credits.
The duration of the program in Auditing varies between 9 and 12 months, depending on the student's dedication. In this period of time, the student must have successfully passed all the evaluated activities and approved the Final Project, if any.
Objectives
General Objective:
- Train professionals to have practical and current knowledge of accounting, preparation of financial statements and company audits as well as in developing critical thinking and decision-making skills, within the framework of the integrated organization management.
Specific Objectives:
- Learn and master the most appropriate techniques for auditing the different areas of the company.
- Discuss and develop different financial statements generated with the company’s accounting information.
Career Opportunities
Some career opportunities for the Auditing program will allow the student to access some of the possible career paths listed below:
- Annual financial statements auditor.
- Internal auditor.
- Accounting boss.
- Consultant.
- Business consultant.
Study Plan
The Auditing program is made up of 12 subjects, and in the case of Specialization, Post Graduate or Expert, of a Final Work Project or Final Specialization Project.
- 1ST PART: SUBJECT (390 HOURS)
The block of courses allows students to understand and learn to use all the theoretical and practical fundamentals of accounting, finance and international taxes, highlighting the most used within the precepts of higher accounting and business audit.
The corresponding subjects and hours making up the first part are shown in the following table:
| 1ST PART: SUBJECT | ||
|---|---|---|
| # | SUBJECTS | HOURS |
| TOTAL | 390 | |
| 1 | International Accounting Standards | 60 |
| 2 | International Taxation and Financing | 20 |
| 3 | Financial Statement Analysis | 30 |
| 4 | Management Accounting | 30 |
| 5 | Total Quality Costs | 20 |
| 6 | Budget and Public Accounting | 30 |
| 7 | Administration and Planning of Audits | 20 |
| 8 | Internal Control | 30 |
| 9 | Documentation, Testing and Audit Risks | 30 |
| 10 | Auditing Procedures by Areas I | 50 |
| 11 | Auditing Procedures by Areas II | 50 |
| 12 | Auditing Reports | 20 |
These subjects, despite being independent from each other, are self-sufficient and structured according to a consistent pedagogical order that facilitated their understanding of increasing complexity. Each subject is divided into basic theme units or chapters, whose content includes printed material to be studied in order to satisfactorily answer the assessment tests.
- 2ND PART: FINAL PROJECT (100 HOURS)
In the case of Specialization, Post Graduate or Expert, of a Final Course Project or Final Specialization Project, that will be a paper on a subject studied in the course and applied to the student's environment.
| 2ND PART: FINAL PROJECT | ||
|---|---|---|
| # | SUBJECTS | HOURS |
| 1 | FINAL PROJECT | 100 |
| TOTAL | 100 | |
Management
- Dra. Silvia Aparicio.
Doctora en Ciencias Económicas por la Universidad Autónoma de Madrid y Licenciada en Administración y Dirección de Empresas por la Universidad de Cantabria. Directora Académica Internacional del Área de Desarrollo Directivo, Organización Empresarial y Recursos Humanos de la Fundación Universitaria Iberoamericana, FUNIBER. - Dr. Cristina Hidalgo González
Doctor in Quality Control. Business Administration from the University of Leon. Associate Professor in the Department of Applied Economics at the University of Leon. - Dr. José Antonio Trigueros Pina
Doctor in Economics from the Complutense University of Madrid. Associate Professor at the University Miguel Hernández of Elche. - Dr. Rubén Calderón Iglesias
Doctor Economics from the University Antonio de Nebrija, Spain. Professor at the Iberoamericana International University. - Dr. Carmen Lilí Rodríguez Velasco
Doctorate in Education from the Iberoamerican International University (in process). Master in Occupational and Organizational Psychology from the University of Havana, Cuba. Academic Coordinator of the International Management Development Area, Business Organization and Human Resources and FUNIBER professor. - Mauricio Pulgarín Osorio
Master in Economic and Financial Management from the Technological University of Pereira. Academic Coordinator of the Master in Auditing and Management Program and its Specializations.
Teaching staff and Authors
- Dr. Javier Reig Mullor. Doctor in Economics from the University of Murcia, Spain. Dean of the Faculty of Social Sciences and Law from the University Miguel Hernández of Elche.
- Dr. José Antonio Cavero Rubio. Doctor in Economics. Professor at the University Miguel Hernández of Elche.
- Dr. José Francisco González Carbonell. Doctor in Economics. Staff Vice Chancellor at the University Miguel Hernández of Orihuela.
- Dr. Santos Gracia Villar. Doctor in Industrial Engineering from the Catalonia Polytechnic University. Expert in Cooperation and management Projects.
- Dr. David Barrera Gómez. Doctor in Engineering from the Catalonia Polytechnic University and an MBA from the Barcelona School of Industrial Engineering, UPC. Business, technology and business solutions consultant. Professor at the Iberoamerican International University.
- Dr. Cristina Hidalgo González. Doctor in Business Administration Quality Control from the University of Leon, Spain. Associate professor in the Applied Economics Department at the University of Leon.
- Dr. Manuel Enrique Sansalvador Sellés. Doctor in Economics from the University Miguel Hernández of Elche. Dean of the Faculty of Social Sciences and Law at the University Miguel Hernández of Elche.
- Dr. José Antonio Trigueros Pina. Doctor in Economics from the Complutense University of Madrid. Associate Professor at the University Miguel Hernández of Elche.
- Dr. Izel Marez. Doctor in Project Engineering: Environment, Safety, Quality and Communication from the Catalonia Polytechnic University. Professor at the Iberoamerican International Universidad.
- Dr. Francisco Sagués. Expert in Economics and Auditing. Business Consultant. Professor at the Iberoamericana International University.
- Dr. Rubén Calderón Iglesias. Doctor Economics from the University Antonio de Nebrija, Spain. Professor at the Iberoamericana International University.
- Dr. Diego J. Kurtz. Doctorate in Engineering and Knowledge Management by PPGEGC - UFSC. Master's in International Business - Wiesbaden Business School, Germany. Core Research for Sustainability Management (www.ngs.ufsc.br) and Junior SME Dynamic Project Researcher (www.dynamic-sme.org). Program Coordinator and Professor at FUNIBER.
- Dr. Carmen Lilí Rodríguez Velasco. Doctor in Education from the International Iberoamerican University, Master in Occupational and Organizational Psychology from the University of Havana, and Bachelor in Psychology from the Central University of Las Villas, Cuba. Academic Coordinator and Professor at the International Iberoamerican University.
- Dr. (c) Lina Pulgarín Osorio. Doctor in Projects, from the Iberoamerican International University (in process). Masters in Integrated Management: Prevention, Environment and Quality from the Polytechnic University in Catalonia. Program Coordinator and Professor at the Iberoamerican University Foundation.
- Francisco Menargues García. President Dean at the College of Economists of Alicante. Economist - Auditor, Member of ROAC, Advisor and Business consultant.Bienvenida Beneyto Gonzálvez. Law Degree, Advisor and Business Consultant.
- Juan Reche Segovia. Degree in Economics. Master in Auditing and Management. D.E.A. in Business Management. Technical Middle Budget Management.
- Antonia Isabel Durá Maciá. Auditor of Accounts ROAC. Master in Auditing and Management from the University Miguel Hernández of Elche. Degree in Business Administration from the University of Alicante.
- Antonio Ortiz Aragó. Actuarial and Statistical.
- Silvia María Fajardo Sebastián. Actuarial and Statistical.
- Mauricio Pulgarín Osorio. Master in Economic and Financial Management from the Technological University of Pereira. Academic Coordinator of the Master in auditing and Management Program and Specializations.
FUNIBER Training Scholarships
The Iberoamerican University Foundation (FUNIBER) allocates periodically an extraordinary economic item for FUNIBER Training Scholarships.
To apply, please fill out the information request form that appears in the web of FUNIBER or contact directly the Foundation’s headquarters in your country that will inform you if you need to provide some additional information.
Once the documentation is received, the Evaluation Committee will determine your application's eligibility for the FUNIBER Training Scholarship.