Auditing

Program Presentation

The FUNIBER Auditing Program is a platform that combines all academic knowledge required for the design, implementation and management of an audit procedure of a national or international company.

The program provides students with the tools and accounting and financial mechanisms that generate the financial statements of a company, essential elements in decision-making within management of any business entity.

Who is the programme for?

The structure of the Auditing Program to allows directing the program to graduates in Economics and Business, auditors, experts, economists, arbiter, risk analysts, financial managers, administration management, planning or management control or other professionals aiming to develop their professional career in the areas of Advanced Accounting and Auditing.

Diploma

Diplomas will be awarded by the University where enrolled, with the patronage of the Iberoamerican University Foundation (FUNIBER).

Program Structure

Estimated length of the Auditing program is 490 hours (49 credits)a.

Regarding time distribution it states that:

  • Since it is a distance program and not subject to classroom attendance, there is no specific start date so, the student can enroll at any time, provided there are spaces available.
  • For academic or educational reasons, the program has a minimum duration of three months.
  • The maximum time available for the Program is one year. During this time, the student must have completed all assessments relating to the subjects and Case Study and Resolution, in the case of the Specialization, Post Graduate or Expert, the Final Course Project.

The credit structure for the Auditing program is compiled in the following table:

  CREDITSa STRENGTHb HOURS
TOTAL 49 12 490
1st Part: Subjects 39 9 390
2nd Part: Final Course Project 10 3 100

a. The equivalent value of credits can differ according to the university granting the degree 
b. Length in months

Objectives

General Objective:

  • Train professionals to have practical and current knowledge of accounting, preparation of financial statements and company audits as well as in developing critical thinking and decision-making skills, within the framework of the integrated organization management.

Specific Objectives:

  • Learn and master the most appropriate techniques for auditing the different areas of the company.
  • Discuss and develop different financial statements generated with the company’s accounting information.

Career Opportunities

Some career opportunities for the Auditing program will allow the student to access some of the possible career paths listed below:

  • Annual financial statements auditor.
  • Internal auditor.
  • Accounting boss.
  • Consultant.
  • Business consultant.

Study Plan

The Auditing program is made up of 12 subjects, and in the case of Specialization, Post Graduate or Expert, of a Final Work Project or Final Specialization Project.

  • 1ST PART: SUBJECT (390 HOURS)

The block of courses allows students to understand and learn to use all the theoretical and practical fundamentals of accounting, finance and international taxes, highlighting the most used within the precepts of higher accounting and business audit.

The corresponding subjects and hours making up the first part are shown in the following table:

  SUBJECTS HOURS
  TOTAL 390
1 International Accounting Standards 60
2 International Taxation and Financing 20
3 Financial Statement Analysis 30
4 Management Accounting 30
5 Total Quality Costs 20
6 Budget and Public Accounting 30
7 Administration and Planning of Audits 20
8 Internal Control 30
9 Documentation, Testing and Audit Risks 30
10 Auditing Procedures by Areas I 50
11 Auditing Procedures by Areas II 50
12 Auditing Reports 20

These subjects, despite being independent from each other, are self-sufficient and structured according to a consistent pedagogical order that facilitated their understanding of increasing complexity. Each subject is divided into basic theme units or chapters, whose content includes printed material to be studied in order to satisfactorily answer the assessment tests.

  • 2ND PART: FINAL PROJECT (100 HOURS)

In the case of Specialization, Post Graduate or Expert, of a Final Course Project or Final Specialization Project, that will be a paper on a subject studied in the course and applied to the student's environment.

# SUBJECTS HOURS
1 FINAL PROJECT 100

Management

  • Dra. Silvia Aparicio. 
    Doctora en Ciencias Económicas por la Universidad Autónoma de Madrid y Licenciada en Administración y Dirección de Empresas por la Universidad de Cantabria. Directora Académica Internacional del Área de Desarrollo Directivo, Organización Empresarial y Recursos Humanos de la Fundación Universitaria Iberoamericana, FUNIBER.
  • Dr. Cristina Hidalgo González 
    Doctor in Quality Control. Business Administration from the University of Leon. Associate Professor in the Department of Applied Economics at the University of Leon.
  • Dr. José Antonio Trigueros Pina 
    Doctor in Economics from the Complutense University of Madrid. Associate Professor at the University Miguel Hernández of Elche.
  • Dr. Rubén Calderón Iglesias 
    Doctor Economics from the University Antonio de Nebrija, Spain. Professor at the Iberoamericana International University.
  • Dr. (c) Carmen Lilí Rodríguez Velasco 
    Doctorate in Education from the Iberoamerican International University (in process). Master in Occupational and Organizational Psychology from the University of Havana, Cuba. Academic Coordinator of the International Management Development Area, Business Organization and Human Resources and FUNIBER professor.
  • Mauricio Pulgarín Osorio 
    Master in Economic and Financial Management from the Technological University of Pereira. Academic Coordinator of the Master in Auditing and Management Program and its Specializations.

Teaching staff and Authors

  • Dr. Javier Reig Mullor. Doctor in Economics from the University of Murcia, Spain. Dean of the Faculty of Social Sciences and Law from the University Miguel Hernández of Elche.
  • Dr. José Antonio Cavero Rubio. Doctor in Economics. Professor at the University Miguel Hernández of Elche.
  • Dr. José Francisco González Carbonell. Doctor in Economics. Staff Vice Chancellor at the University Miguel Hernández of Orihuela.
  • Dr. Santos Gracia Villar. Doctor in Industrial Engineering from the Catalonia Polytechnic University. Expert in Cooperation and management Projects.
  • Dr. David Barrera Gómez. Doctor in Engineering from the Catalonia Polytechnic University and an MBA from the Barcelona School of Industrial Engineering, UPC. Business, technology and business solutions consultant. Professor at the Iberoamerican International University.
  • Dr. Cristina Hidalgo González. Doctor in Business Administration Quality Control from the University of Leon, Spain. Associate professor in the Applied Economics Department at the University of Leon.
  • Dr. Manuel Enrique Sansalvador Sellés. Doctor in Economics from the University Miguel Hernández of Elche. Dean of the Faculty of Social Sciences and Law at the University Miguel Hernández of Elche.
  • Dr. José Antonio Trigueros Pina. Doctor in Economics from the Complutense University of Madrid. Associate Professor at the University Miguel Hernández of Elche.
  • Dr. Izel Marez. Doctor in Project Engineering: Environment, Safety, Quality and Communication from the Catalonia Polytechnic University. Professor at the Iberoamerican International Universidad.
  • Dr. Francisco Sagués. Expert in Economics and Auditing. Business Consultant. Professor at the Iberoamericana International University.
  • Dr. Rubén Calderón Iglesias. Doctor Economics from the University Antonio de Nebrija, Spain. Professor at the Iberoamericana International University.
  • Dr. (c) Diego J. Kurtz. Doctor in Engineering and Knowledge Management from the PPGEGC – UFSC (in process). Master in International Business - Wiesbaden Business School, Germany. Researcher in the Core Management for Sustainability (www.ngs.ufsc.br) and Junior Researcher of the Dynamic SME Project (www.dynamic-sme.org). Program Coordinator and Professor at the Iberoamerican University Foundation.
  • Dr. (c) Carmen Lilí Rodríguez Velasco. Doctor in Education, from the Iberoamerican International University (in process). Master in Occupational and Organizational Psychology from the University of Havana, Cuba. Academic Coordinator of the International Management Development Area, Business Organization and Human Resources and Professor in the Iberoamerican University Foundation.
  • Dr. (c) Lina Pulgarín Osorio. Doctor in Projects, from the Iberoamerican International University (in process). Masters in Integrated Management: Prevention, Environment and Quality from the Polytechnic University in Catalonia. Program Coordinator and Professor at the Iberoamerican University Foundation.
  • Francisco Menargues García. President Dean at the College of Economists of Alicante. Economist - Auditor, Member of ROAC, Advisor and Business consultant.Bienvenida Beneyto Gonzálvez. Law Degree, Advisor and Business Consultant.
  • Juan Reche Segovia. Degree in Economics. Master in Auditing and Management. D.E.A. in Business Management. Technical Middle Budget Management.
  • Antonia Isabel Durá Maciá. Auditor of Accounts ROAC. Master in Auditing and Management from the University Miguel Hernández of Elche. Degree in Business Administration from the University of Alicante.
  • Antonio Ortiz Aragó. Actuarial and Statistical.
  • Silvia María Fajardo Sebastián. Actuarial and Statistical.
  • Mauricio Pulgarín Osorio. Master in Economic and Financial Management from the Technological University of Pereira. Academic Coordinator of the Master in auditing and Management Program and Specializations.

FUNIBER Training Scholarships

The Iberoamerican University Foundation (FUNIBER) allocates periodically an extraordinary economic item for FUNIBER Training Scholarships.

To apply, please fill out the information request form that appears in the web of FUNIBER or contact directly the Foundation’s headquarters in your country that will inform you if you need to provide some additional information.

Once the documentation is received, the Evaluation Committee will determine your application's eligibility for the FUNIBER Training Scholarship.