Master in Business and Public Auditing

Course Objectives

This MSc aims to provide a thorough training, accurate and current in order to develop knowledge and skills to pursue a professional activity in the field of Management Control in companies or institutions. It has a vocational nature, allowing a professional specialization, where the know-thinking is coupled with know-how in this area crucial for any organization that worry with an effective and efficient management. This course intends primarily to provide a professional with appropriate expertise to: 1) Understand the value chain for each activity, identifying the key variables that determine its effectiveness; 2) Monitor and control the implementation of the organization’s strategy; 3) Develop and use conceptual and methodological tools to the planning and control; 4) Understand the operation of the organization in their psycho-social aspect.

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

Auditoria das Instituições Públicas

Curricular Year: 1

Curricular Year: 2
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 Year: 1

Curricular Year: 2
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 Year: 1
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 Year: 2
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 Year: 1

Curricular Year: 2
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 Year: 1

Curricular Year: 2
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