• Curriculum

The curriculum for the master's degree has been defined taking into account the analysis of external and internal referents and establishes contents that cover two essential professional specialisations in the field of accounting and auditing: accounts auditing and management control, with a strong professional orientation and international outlook.

Modules and Subjects

The subjects that make up the programme of the Master's Degree in Auditing and Management Control are divided into seven content modules, with the following structure:

Core module (required)
The core module's content focuses on Corporate Financial Management and covers the basic aspects of management control and financial auditing. In terms of management control, both advanced financial analysis and company valuation are covered. Additionally, students are provided with an advanced accounting foundation that includes business mergers and consolidated financial statements. In terms of financial auditing, students are given the operational education required regarding national and international standards and procedures that gives them accreditation for the aptitude test to access the ROAC.

Accounts auditing (optional)
This subject covers the specific regulations governing the practice and methods of auditing annual accounts, the specific procedures involved, risk analysis and internal company control, as well as the implications of the legal framework for the company in auditing exercises.

Management control (optional)
This subject consists of studying the main accounting and financial methods and procedures that make it possible to draw up relevant indicators for corporate management during the economic decision-making process.

Internships in companies (compulsory)
The internships consist of practical work experience in an auditing firm and/or in corporate financial and administrative departments during the second semester of the Master's Degree.

Master Thesis (compulsory)
The content of the Master’s Thesis focuses on carrying out a project proposed by the director of the Master's Degree which focuses on performing auditing work or accounting consultancy.


Students of the Master's Degree in Auditing and Management Control must choose one of the two specialisation subjects (optional subjects): account auditing or management control.

The subjects that comprise the programme are structured as follows:


First semester. COMPULSORY Modules

ModulesSubject MatterSubjectCredits
Core module
Advanced accounting
Advanced Financial Accounting
Business Combinations and Consolidation of Financial Statements I
Financial Analysis and Business Valuation
Analysis and procedures
Technical and International Auditing Standards
Auditing Standards and Procedures
Total compulsory credits first semester30

Second Semester. OPTIONAL Modules

ModulesSubject MatterSubjectCredits
Accounts auditing
Auditing standards
Business Combinations and Consolidation of Financial Statements II
International Accounting Standards
Risk Management and Internal Control
Legal framework for auditing
Company, Commercial Bidding and Corporate Governance Law
Business taxes
Management control
Economic and financial control
Budget and Management Control
Investment Analysis
International Business Finance
Legal and financial operations
Bank Transactions and Services
Risk Management and Internal Control
Total optional credits second semester
(NOTE: students must choose 1 of the 2 modules: 18 optional ECTS credits)

Second Semester. COMPULSORY Modules

ModulesSubject MatterSubjectCredits
Internships in companiesInternships in companiesInternships in companies6
Master thesisMaster thesisMaster Thesis6
Total compulsory credits second semester12

ECTS: European Credit Transfer System

Hence, the Master's Degree in Auditing and Management Control consists of 60 ECTS credits, distributed over one academic year. Of this total, 30 credits correspond to compulsory subjects, 6 to compulsory internships, another 6 to the Master’s thesis (also compulsory), and 18 to the subjects included in each of the 2 specialisation subject matters that students can choose (optional).

Master Thesis

At the beginning of the programme, students will be assigned a tutor to guide the students and supervise their Master’s Thesis. The goal of the Master’s Thesis is for students to apply all the knowledge they have acquired during the Master's Programme while conducting project-based work of professional interest in the area of accounting or auditing.

The Director of the Master’s Degree will propose the topic.

During the Master’s Thesis, students must write the report of the actions they have carried out, present it in person and defend it before a Master’s tribunal.