Sustainability Auditing (Executive MSc of Auditing Studies)

Programme

Deepen your technical and substantive knowledge and improve your skills in the field of sustainability auditing. The focus of Sustainability Auditing is on developing 21st-century ESG skills and capabilities, particularly in transformation, stakeholder management and communication. The programme enables you to gain extensive expertise in ESG and acquire practical skills and capabilities to actively participate in policymaking, transformation, accounting, reporting and auditing.

Curriculum

Our curriculum is specifically designed to develop your career in auditing and ESG and contribute to sustainable development. You will gain a thorough understanding of auditing as well as essential ESG concepts and principles. The programme also places a strong emphasis on the practical skills needed to contribute to sustainable development and auditing. In the first year of the programme, the focus is on auditing. The second year is dedicated to ESG.

COURSES SEM 1 SEM 2 SEMESTER 1 SEMESTER 2 EC

Auditing Principles

Period 1

3

Explore key perspectives in internal auditing and collaborate in teams to draft your first audit plan.
IT Basics & IT Auditing

Period 1

3

Learn the fundamentals of IT and information systems, as well as the definitions, scope and significance of IT auditing.
Audit Skills

Period 1

1

Develop both oral and written communication skills to effectively communicate with various stakeholders about audit findings and recommendations.
Culture, Behaviour and Personal Development

Period 2

3

Work on your persuasive skills and presentation techniques, and learn to handle conflicts and resistance.
Risk and Control

Period 2

3

Delve into models and concepts for strategy implementation. Learn to develop reference models to assess the design, management, and risk and other control systems of organisations.
Data Science for Auditors Principles

Period 2

3

Get to know the principles of data science in auditing and learn how to independently develop a data-driven audit approach.
ESG Introduction

Period 4

3

Explore key topics in the field of ESG (Environmental, Social and Governance).
Accounting Information Systems & Internal Control Theory (AIS-IC Theory)

Period 4

2

Learn the fundamental principles, theories and relevant models within the field of Accounting Information Systems and discover how to design, analyse and evaluate systems and processes.
Consulting Skills

Period 4

2

Develop your consulting skills to effectively communicate findings and recommendations to stakeholders.
Financial Auditing

Period 5

3

Gain insight into the role of the external auditor, the scope of financial audits and possible collaboration models between internal/IT auditors and external auditors.
Accounting Information Systems & Internal Control Cases (AIS-IC Cases)

Period 5

4

Apply the foundations, theories and relevant models covered in AIS-IC Theory to real-world case studies.
Capita Selecta

Period 5

1

Explore the legal aspects of IT and privacy and gain insights into transaction services, frauditing and algorithm assurance.

COURSES SEM 1 SEM 2 SEMESTER 1 SEMESTER 2 EC

ESG Principles

Period 1

3

Deepen your knowledge in ESG topics, their interconnections and the global challenges ahead of us.
ESG Advanced – Environment

Period 1

3

Delve into the 5 key environmental topics as outlined in the European Sustainability Reporting Standards (ESRS).
ESG Skills I & II

Period 1

Period 2

Period 4

Period 5

4

Learn how to implement ESG principles and behaviours to drive organisational transformation towards sustainability.
ESG Accounting and Reporting I & II

Period 2

Period 5

6

Develop, coordinate, implement and evaluate ESG accounting systems and reporting in accordance with relevant regulations, such as the Corporate Sustainability Reporting Directive (CSRD).
ESG Advanced – Social

Period 2

2

Develop a thorough understanding of key concepts, theories and practices of, as well as approaches to social sustainability.
ESG Advanced – Governance

Period 4

3

Develop a solid understanding of corporate governance and stay up-to-date with the latest developments.
ESG External Assurance

Period 4

2

Explore the trends, standards, terminology, key concepts, approaches, practices and challenges associated with external assurance in ESG reporting.
Research Methodology

Period 4

3

Start working on the structure of your thesis. During the lectures, general research theories will be covered, and you will immediately apply them to your own research project.
ESG Internal Auditing

Period 5

3

Explore the trends, key concepts, legal requirements and approaches involved in conducting internal audits for ESG risks.
Thesis and Final Exam

Period 1

Period 2

Period 3

Period 4

Period 5

Period 6

12

During your thesis, you will assess your knowledge and skills in the field of IT auditing. You will independently conduct MSc-level research, report the findings in a scientifically sound manner and defend the results.

Request the brochure More information in the course catalogue

Modules

If you prefer not to take the full Master’s programme, you can choose individual modules instead. You can still opt for the full Master’s programme afterwards. Would you like to take a single module? Please contact us at auditingstudies@uva.nl.

Shortened RA, RO, RE and RC programmes

If you are a registered accountant (RA), registered operational auditor (RO), registered EDP auditor (RE) or registered controller (RC), you can follow a tailored curriculum that allows you to obtain the MSc diploma in approximately one year. Interested in the shortened programme? Please contact us at auditingstudies@uva.nl.

Research-based teaching

For all the courses you take, we apply theory to understand practice (research-based teaching). Insights from academic literature provide the foundation for understanding and explaining practical scenarios. During the programme, you will learn scientific methods and techniques, which are applied in practical contexts to ensure relevance. Our engaging teaching methods stimulate critical thinking and encourage active participation in the learning process.

Teamwork

You will be taught in small groups, allowing ample opportunity to ask questions and discuss answers. During group discussions, everyone contributes their own business cases, allowing you to learn from each other's experiences.