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.
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
Auditoria das Instituições Públicas
Curricular Unit | Code | ECTS | Period |
Internal Control | 50008804 | 5 | 1st Q |
International Accounting Standards | 50008900 | 5 | 1st Q |
Organisational Behaviour | 50008742 | 5 | 1st Q |
Financial Auditing Practices | 50008922 | 5 | 2nd Q |
International Auditing Standards | 50008911 | 5 | 2nd Q |
Sampling Techniques Applied to Auditing | 50008933 | 5 | 2nd Q |
Auditing in Data Electronic Processing Environment | 50008956 | 5 | 3rd Q |
Internal Auditing | 50008944 | 5 | 3rd Q |
IT for Auditing | 50008967 | 5 | 3rd Q |
Administrative Law | 50008995 | 5 | 4th Q |
Management and Public Finance | 50008989 | 5 | 4th Q |
Non-Business Organisations Auditing | 50008978 | 5 | 4th Q |
Curricular Unit | Code | ECTS | Period |
Dissertation | 50009150 | 45 | Annual |
Project | 50009194 | 45 | Annual |
Training and Report | 50009227 | 45 | Annual |
Integrated Systems Auditing, Environment Quality and Working Safety | 50009007 | 5 | 1st Q |
Management Auditing | 50008885 | 5 | 1st Q |
Risk Management in Auditing | 50009018 | 5 | 1st Q |
Auditoria das PME
Curricular Unit | Code | ECTS | Period |
Internal Control | 50008804 | 5 | 1st Q |
International Accounting Standards | 50008900 | 5 | 1st Q |
Organisational Behaviour | 50008742 | 5 | 1st Q |
Financial Auditing Practices | 50008922 | 5 | 2nd Q |
International Auditing Standards | 50008911 | 5 | 2nd Q |
Sampling Techniques Applied to Auditing | 50008933 | 5 | 2nd Q |
Auditing in Data Electronic Processing Environment | 50008956 | 5 | 3rd Q |
Internal Auditing | 50008944 | 5 | 3rd Q |
IT for Auditing | 50008967 | 5 | 3rd Q |
Forecasting Methods Applied to Auditing | 50009029 | 5 | 4th Q |
Services Marketing | 50009035 | 5 | 4th Q |
Tax Law | 50009046 | 5 | 4th Q |
Curricular Unit | Code | ECTS | Period |
Dissertation | 50009150 | 45 | Annual |
Project | 50009194 | 45 | Annual |
Training and Report | 50009227 | 45 | Annual |
Reporting Instrument and Techniques | 50009060 | 5 | 1st Q |
Risk Management in Auditing | 50009018 | 5 | 1st Q |
Sectorial Accounting and Accounts Consolidation | 50009054 | 5 | 1st Q |
Auditoria de Conformidade
Curricular Unit | Code | ECTS | Period |
Internal Control | 50008804 | 5 | 1st Q |
International Accounting Standards | 50008900 | 5 | 1st Q |
Organisational Behaviour | 50008742 | 5 | 1st Q |
Financial Auditing Practices | 50008922 | 5 | 2nd Q |
International Auditing Standards | 50008911 | 5 | 2nd Q |
Sampling Techniques Applied to Auditing | 50008933 | 5 | 2nd Q |
Auditing in Data Electronic Processing Environment | 50008956 | 5 | 3rd Q |
Internal Auditing | 50008944 | 5 | 3rd Q |
IT for Auditing | 50008967 | 5 | 3rd Q |
Business Law | 50009082 | 5 | 4th Q |
Quality and Environment Auditing | 50009071 | 5 | 4th Q |
Tax Law | 50009046 | 5 | 4th Q |
Curricular Unit | Code | ECTS | Period |
Dissertation | 50009150 | 45 | Annual |
Project | 50009194 | 45 | Annual |
Training and Report | 50009227 | 45 | Annual |
Risk Management in Auditing | 50009018 | 5 | 1st Q |
Tax Auditing | 50009106 | 5 | 1st Q |
Working Safety and Hygene Auditing | 50009093 | 5 | 1st Q |
Auditoria de Gestão
Curricular Unit | Code | ECTS | Period |
Internal Control | 50008804 | 5 | 1st Q |
International Accounting Standards | 50008900 | 5 | 1st Q |
Organisational Behaviour | 50008742 | 5 | 1st Q |
Financial Auditing Practices | 50008922 | 5 | 2nd Q |
International Auditing Standards | 50008911 | 5 | 2nd Q |
Sampling Techniques Applied to Auditing | 50008933 | 5 | 2nd Q |
Auditing in Data Electronic Processing Environment | 50008956 | 5 | 3rd Q |
Internal Auditing | 50008944 | 5 | 3rd Q |
IT for Auditing | 50008967 | 5 | 3rd Q |
Advanced Management Accounting | 50008786 | 5 | 4th Q |
Business Management and Governance | 50009117 | 5 | 4th Q |
Tax Law | 50009046 | 5 | 4th Q |
Curricular Unit | Code | ECTS | Period |
Dissertation | 50009150 | 45 | Annual |
Project | 50009194 | 45 | Annual |
Training and Report | 50009227 | 45 | Annual |
Financial Management Risks Control | 50009128 | 5 | 1st Q |
Management Auditing | 50008885 | 5 | 1st Q |
Risk Management in Auditing | 50009018 | 5 | 1st Q |
Auditoria Financeira
Curricular Unit | Code | ECTS | Period |
Internal Control | 50008804 | 5 | 1st Q |
International Accounting Standards | 50008900 | 5 | 1st Q |
Organisational Behaviour | 50008742 | 5 | 1st Q |
Financial Auditing Practices | 50008922 | 5 | 2nd Q |
International Auditing Standards | 50008911 | 5 | 2nd Q |
Sampling Techniques Applied to Auditing | 50008933 | 5 | 2nd Q |
Auditing in Data Electronic Processing Environment | 50008956 | 5 | 3rd Q |
Internal Auditing | 50008944 | 5 | 3rd Q |
IT for Auditing | 50008967 | 5 | 3rd Q |
Advanced Management Accounting | 50008786 | 5 | 4th Q |
Forecasting Methods Applied to Auditing | 50009029 | 5 | 4th Q |
Tax Law | 50009046 | 5 | 4th Q |
Curricular Unit | Code | ECTS | Period |
Dissertation | 50009150 | 45 | Annual |
Project | 50009194 | 45 | Annual |
Training and Report | 50009227 | 45 | Annual |
Reporting Instrument and Techniques | 50009060 | 5 | 1st Q |
Risk Management in Auditing | 50009018 | 5 | 1st Q |
Sectorial Accounting and Accounts Consolidation | 50009054 | 5 | 1st Q |