Master in Business and Public Auditing

Course Objectives

The study cycle aims to provide a thorough and rigorous training which provides scientific and technical skills to all those who have or intend to have professional activities in the areas of Auditing and / or to those who intend to deepen skills already acquired, combining the know how to think with the know-how, according to the needs of the organizations.
The master follows the experience of interconnection with the organizations, building on a philosophy profession / training and on the adequate duality qualification quality/ competence profile, providing scenarios with the most popular types of auditors (through specialization) and giving the students the possibility to decide.
The master, thus, seeks to provide specializations in the Auditing areas with precise and unambiguous functions, trying simultaneously to provide clearly identified competence profiles.

Access Conditions

Can apply for a master’s degree:
a) Holders of a bachelor’s degree, or legal equivalent, conferred by a national higher education institution, preferably in management, accounting, economics, finance or other related fields;
b) Holders of a foreign higher degree, conferred following a 1st cycle of studies organized according to the Bologna Process principles, or by a State adhering to this process, preferably in management, accounting, economics, finance and or other related fields.
c) Holders of a foreign higher academic degree, which is recognized by the ISCAC Technical-Scientific Council, as meeting the objectives of the Portuguese “licenciado” degree;
d )Holders of a school, scientific or professional curriculum which is recognized by the ISCAC Technical-Scientific Council as attesting to the capacity to carry out this cycle of studies.

Professional Outlets

The specializations of this master’s degree allow the following professional exits:
Official Auditor;
Internal Auditor;
Financial Auditor;
Management Auditor;
Auditor for SMEs;
Compliance Auditor (quality, environment, hygiene and safety);
Controller;
Compliance;
Auditor of Public Institutions and other related areas.

To know more statistical information about this course click here.

Learning Language

Portuguese Language.

Learning Objectives

At the end of the course, the students will be able to perform the types of audits associated with each specialization, according to the following objectives and competencies to be developed:
Financial Audit: to provide students with a proficiency profile supported by the MAs taught in order to exercise the profession of financial auditor, with proficiencies in matters essential to the financial audit process, from its planning to internal or external reporting. Provide MSc students with the knowledge and skills to enable them to confidently express opinions on the financial statements in this type of audit.
Audit of Public Institutions: equip students with proficiency profiles so that at the end of the course they are able to perform these audits in public bodies, taking into account the principle of correct management of public funds, as well as economy, efficiency and effectiveness. The profile of these professionals takes into account the specificities of these organizations in the legal and economic context.
Compliance Audit: Provide students with a profile of competencies prepared and able to audit in any compliance context, such as tax, corporate, quality, environment, safety and hygiene at work, as well as the legal and normative involvement of organizations. Knowledge area in significant growth and aligned with the themes required in specific professional certifications.

Access to Superior Studies

The Master`s degree allows the entry into the third studies cycle which leads to the PhD.

Course Coordinators

Auditing of Public Institutions

Curricular Year: 1

Curricular Year: 2
Curricular Unit Code ECTS Period
Auditing Quality, Environment and Occupational Safety and Health Integrated Systems 51002948 5 1st Q
Public Management Audit 51002952 5 1st Q
Risk Management in Auditing 50009018 5 1st Q
Non-teaching component
Curricular Unit Code ECTS Period
Dissertation 51002892 45 Yearly
Internship and report 51002909 45 Yearly
Project Work 51002963 45 Yearly

Compliance Auditing

Curricular Year: 1

Curricular Year: 2
Curricular Unit Code ECTS Period
Occupational Safety and Health Auditing 51002926 5 1st Q
Risk Management in Auditing 50009018 5 1st Q
Tax Audit 51002937 5 1st Q
Non-teaching component
Curricular Unit Code ECTS Period
Dissertation 51002892 45 Yearly
Internship and report 51002909 45 Yearly
Project Work 51002963 45 Yearly

Financial Auditing

Curricular Year: 1

Curricular Year: 2
Curricular Unit Code ECTS Period
Reporting Techniques and Instruments for Auditing 51002881 5 1st Q
Risk Management in Auditing 50009018 5 1st Q
Sectorial Accounting and Accounts Consolidation 50009054 5 1st Q
Non-teaching component
Curricular Unit Code ECTS Period
Dissertation 51002892 45 Yearly
Internship and report 51002909 45 Yearly
Project Work 51002963 45 Yearly