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33. Performance auditing |
3 |
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The course provides fundamental knowledge and systematic of performance audits such as definitions of performance audit, assessment whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources. It also provides understanding of performance audit process such as planning, methods of gathering and analyzing evidence, handling findings in performance audits, preparing performance audit reports and follow-up after auditing. In addition to providing knowledge of performance auditing in the public sector performed by the government auditors, this course also equips knowledge performance auditing in the businesses performed by internal auditors. |
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34. Standards on Auditing and Assurance Engagements |
3 |
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This module provides advance knowledge in standards on auditing and assurance service, professional ethics & liabilities, risk assesment, gathering and evaluating audit evidence, preparing workpaper & audit report, sampling in audit and other services provided by audit firms. |
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35. Financial statement Auditing |
3 |
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Financial Statement Auditing aims to systematize knowledge related to accounting standards as well as auditing standards. Therefore, students are provided practical knowledge and skills in order to understand how to perform audit procedures of certain financial accounts. In particular, the course learners are able to design and implement audit programs, document audit working papers, and propose relevant audit adjustments. The Financial Statement Auditing course provides students empirical knowledge through the practicing of case studies with realistic data. |
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36. Internal auditing |
3 |
|
Internal Auditing Course provides students with the fundamental and systematic knowledge of internal audit function such as: role of IA, the layout of it, method and process of an IA engagement. Morever, students will gain an appreciation of how the mechanism of governance and risk management in an organization can affect the IA function. Through the course, students have opportunities to pratice analytical skills, risk assessment and development of internal audit plan for key functions such as: sales, purchases, human resourse, finance - accounting, logistics, marketing and production. |
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37. Group Accounting |
3 |
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The Group Accounting module provides knowledge on the presentation and disclosure of information on the Consolidated Financial Statements. The content of the module aims to provide knowledge related to international accounting standards IAS/IFRS, such as: IFRS 3, IFRS 10, IAS 28, IFRS 11... along with the corresponding legal regulations of Vietnam, thereby, students can understand and analyze these documents to be able to apply them in practice, perform entries to exclude investments in subsidiaries, exclude internal transactions, handle accounting issues after the date of purchase, etc. accounting for investments by the equity method,... in order to prepare information to present the consolidated financial statements of the group |
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38. Forensic accounting |
3 |
|
The primary objective of the forensic accounting course is to provide fundamental knowledge relating to frauds such as history of frauds, types and characterisics of frauds, and the process of fraud detection, prevention, and response. Moreover, the forensic accounting course is for students to understand the process of assessing fraud risk, gathering evidence, reporting forensic results, and dealing with fraudulent financial statement. Forensic accounting provides practical knowledge and skill through the analyzing empirical case studies and synthezing of ACFE’s reports. |
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39. Tax Planning |
3 |
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The module provides the basic principles of tax planning, cash flow control in business and investment. The module explores the tax environment in business and investment. The module focuses on applying the tax research process in tax planning in business and investment by means of qualitative research. The module equips you with the ability to plan an optimal tax in business and investment to ensure taxpayers achieve the highest cash flow value within a legal compliance framework. |
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- Elective: Select 3 out of 22 |
9 |
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40. Database |
3 |
|
This module equipts students with knowledge in data management, data mining and data analytics. From those bases, students can develop an appropriate solution for specific cases in companies. This module is devided into: - Fundamental theory in data - Analyse data models (Entity relationship model, Relational data model) Data administration (data mining, data through data management systems. |
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41. Python for Data Analytics |
3 |
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This module equips students with the knowledge and skills necessary to process, manipulate, analyze and visualize results based on datasets, through the now widely popular Python programming language. in the field of data science. |
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42. Data mining |
3 |
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The course aims to equip students with fundamental knowledge and important algorithms for data mining (KPDL). In addition, students also have the opportunity to practice skills in applying algorithms to build functional modules for data analysis, consulting or decision support in business. The main content of the course includes the following chapters: - Chapter 1: Overview of KPDL - Chapter 2: Data Preprocessing - Chapter 3: Online and multidimensional data analysis - Chapter 4: Common patterns and association rules - Chapter 5: Data classification - Chapter 6: Clustering data - Chapter 7: Visual representation of data - Chapter 8: Extraordinary Value - Chapter 9: Advanced Data Management |
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43. Data Analysis |
3 |
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The Data Analytics course systematically provides the necessary techniques when analyzing primary data, including: - How to organize and create a data entry template for primary data collected in statistical surveys with many contents and complexity. - How to manipulate and control big digital data. - How to summarize large numeric data by tables, graphs, digital features - A method of analyzing data on one variable or multiple variables in combination. - Analytical methods and identification of suitable forecasting models for a time series to predict future targets |
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44. Managerial Accounting |
3 |
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This module will equip students with the basic knowledge of the nature, function and methods of management accounting so that financial and non-financial information is best communicated within a business. business, helping managers to plan, control and make decisions effectively in business operations. Therefore, this module focuses on training management accounting techniques for planning, controlling, and making business decisions. At the same time, students will be familiarized with the business language and the role of a manager, along with studying the ethical conduct of the managerial accountant practitioner. The topics of this module include: an overview of management accounting; cost classification; analysis of cost - volume - profit relationship, budgeting, management responsibility assessment, product pricing; information appropriate for the decision-making of the administrator. |
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45. Introduction to Enterprise Resources Planning |
3 |
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This module will equipt students with: - Definitions of ERP - Core elements of ERP and their functions - EPR’s objective, its advantage and disavantage - Launch EPR in practice |
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46. Public Sector Acccounting |
3 |
|
This course gives students an overview of administrative and non-business entities in Vietnam, including functions, tasks; financial characteristics; organization of accountancy; accounting regime and other current regulations related to the accounting practice at the entities. The course also focuses on guiding accounting practice of important and specific activities of the public sector, helping students to grasp accounting jobs in the administrative and non-business entities as soon as approaching. |
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47. Commercial Banking |
3 |
|
Commercial banking is a compulsory subject majoring in Banking, Investment Banking, Corporate Finance, International Finance, Stock Market and is an elective subject in the knowledge of Accounting, Auditing, Management. Business, Public Finance. This course equips students with basic knowledge about business organization of commercial banks, legal environment of commercial banks, business operations, risk management methods and business performance evaluation. Bank. Besides providing in-depth knowledge about the main activities of commercial banks such as capital mobilization, credit, financial services, off-balance sheet activities of commercial banks, etc. After completing this course, students will be able to be able to apply the knowledge learned to practical work at commercial banks and other financial institutions such as financial companies, financial leasing companies, auditing firms, credit funds and microfinance institutions. tissue. In addition to the acquired knowledge, the Commercial Banking course also trains students in presentation skills, situation analysis, the ability to behave and make decisions in work situations to help students easily approach the practical working environment in the field of Banking - Finance. |
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48. Accounting information security |
3 |
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In the digital world, ensuring the information security of any organization has a tendency to become an increasing challenge. Threats to information security (including accounting information) such as malware, phishing attacks... are global and sophisticated issues. This is the reason why organizations concentrate on develop the future secure computing environments by trusting the next generation of professionals who have the appropriate knowledge, skills, and experience to tackle as well as manage growing and perplexing information security issues. By completing this course, students are able to have an overview of accounting information security and systems development life cycle in business’ environment in mordern day. It presents knowledge and skills about identifying information system threats and attacks; assessing existing risk management, designing secure implementation policies, standards, and practices to develop an effective and efficient planning for security; applying logical access control and physical access control; and how to implement, maintain, and change the information security program. With the well-equipped competencies which are provided in this course, students can acquire in-depth knowledge of accounting information security in an IT application environment and show to advance experts in assessment information security (accounting information security) in diverse organizations. |
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49. Enterprise Risk Management |
3 |
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The remaining area is the connection between business performance and enterprise risk, which will be addressed in the Enterprise Risk Management (ERM) module. Course Objectives: At the end of this module, learners will: - Know what ERM is and have specific competencies such as: - Apply tools to identify business risks - Know how to design qualitative and quantitative scales to assess risk - Make decisions based on risk analysis - Understand the importance and design of a business risk communication program |
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50. Quality Management |
3 |
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The course provides basic knowledge about quality and quality management; advanced quality management models; how to build and organize the effective implementation of the quality management system in organizations in order to contribute to the creation of quality products and services that are suitable to market demands; Principles and methods of quality assessment, quality management system assessment. |
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51. Enterprises Law |
3 |
|
Enterprise Law subject provides legal knowledge about business subjects such as: concepts and characteristics of enterprises, social enterprises, and basic rights and obligations of enterprises. Students can understand the provisions of the corporate law related to the financial structure, the organizational structure of the governance apparatus of each specific type of business, and the regulations related to the government, enterprise establishment, reorganization, dissolution and bankruptcy. |
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52. Business Intelligence |
3 |
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Equip students with the necessary knowledge and skills to be able to design a informatics solution to help support business decision-making (Business Intelligence - BI): understand modern reporting standards , master the design methodology and design effective reports to support business decisions, including Dashboards and Scorecards, to meet strategic objectives; Thorough understanding of OLAP techniques and key data mining techniques; know how to use an existing BI software, and proficiently use a software tool to turn data into information, make reports to support business decisions. The course includes the following main topics: - Overview of Business Intellegence (BI); - Business Performance Management; - OLAP and Data mining in BI; - Text & Web mining in BI |
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53. Performance Management |
3 |
|
Improving performance through inspiring leaders to employees has always been an important content in organizations. The question is how to transform organizational goals and identify the knowledge and skills needed for equitable performance appraisal processes that improve employee performance in organizations. The current. Performance management is an important operation that organizations perform to mobilize the capacity of each employee in the enterprise towards achieving strategic goals. Therefore, this subject is associated with business strategy, human resource management and is the foundation for employee reward, training and talent management in the organization. The course content focuses on the management and evaluation of job performance according to the cycle including setting and connecting goals, implementing job performance evaluation, evaluating employee achievements and discussing evaluation results. labor performance price. |
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54. Mergers, acquisition and corporate structurings |
3 |
|
This module will provide learners with basic knowledge of Mergers; Acquisitions (M&A) and Corporate Restructuring as the basics of M&A; history of M&A; M&A trend in the world as well as in Vietnam. In addition, this module also provides students with an in-depth understanding of common M&A strategies, helping them answer the question of why and when a business will do an M&A; the tactics often applied in an M&A deal with the advantages and disadvantages, the applicability of each tactic; tactics businesses can use to prevent and combat the possibility of a takeover, especially when a hostile takeover occurs; analysis and valuation in M&A; forms of enterprise restructuring, the effects of these forms on the value of owners; In addition, learners are also introduced to the laws and policies related to corporate restructuring. |
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55. Corporate Valuation |
3 |
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This course will help learners: - Understand the foundations of business valuation, specifically: how businesses are valued, how to evaluate the information of valuation reports in the market. - This course will provide the fundamentals for the valuation of public and private companies. - The course clarifies three valuation methods, namely income method, market method, and asset-based method, specifically about: conditions of application; strengths and weaknesses of each method. |
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56. Operation Management |
3 |
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The Operations Management course is designed and introduced for students majoring in Business Administration. The core content of the course is value chain management and the processes involved in creating and delivering value to customers by transforming inputs such as labor, machinery, and raw materials. materials into outputs such as products, goods and services. Operations management processes can be classified into (1) the production processes of goods and services, (2) the supporting processes such as technology management, marketing management, human resource management. , financial management, information system management. This course will provide the foundation for managing these processes. |
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57. Management |
3 |
|
The subject provides students with basic and general management knowledge to help students have a comprehensive understanding of organization and organizational operation such as: basic concepts of management (administration activities, managers, administrative functions, administrative decision-making, etc.), management ideology, ways of managing organizations in the period of integration and innovation. This is a basic and useful foundation for students to become professional employees, effective team members and successful managers. Especially, in the context of dynamic competition and diverse innovation today, the subject is not only necessary in building an organizational knowledge base for learners, but also provides many working skills. and effective problem-solving tools. And ultimately, students can improve their awareness of problems and know how to achieve their desired career goals. Because it is the foundational knowledge, the subject is suitable and really necessary for students of all majors in the economic sector. |
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58. International taxation |
3 |
|
This module provides the foundation for understanding the principles of income tax design and operation in relation to cross-border investments and global movement of income. A comparative approach will be used to highlight different policies that can be adopted by countries to deal with foreign-related tax issues. This comparative approach will be extended to consider the tax outcomes of different international tax policies and their effects. Building on that, the module also explores specific aspects of international taxation for transnational businesses: tax residency, international tax avoidance and double taxation agreements; measures against international tax avoidance; transfer pricing and other contemporary issues of international taxation: e-commerce, BEPS, …. |
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59. Tax Compliance Risk Management |
3 |
|
This course provides fundamental knowledge of tax compliance risk management in the context of implementing a self assessment system in many countries in the world. In particular, the course briefly introduces knowledge of enforcement framework of tax compliance risk management; tax compliance risk management strategies adopted by the tax authorities, and the key factors that determine taxpayers’ compliance behaviors. The following steps in the risk management process are analysed theoretically and practically in the context of Vietnam: risk identification, risk analysis, risk assessment and priority, treatment and evaluation. In addition, this course also updates modern trends in tax administration and tax risk management in favor of increasing the level of voluntary compliance and improving the tax environment. |
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60. Performance Measurement and Environment, Society, Governance Reporting |
3 |
|
This module guides the techniques of assessing management responsibility in a decentralized organization, assessing the performance and financial performance of an enterprise in terms of financial management, environment, society and governance. In addition, the module helps learners to be aware of social responsibility issues in enterprises. |
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61. Information Technology Audit |
3 |
|
This course provides learners with an understanding of information technology (IT) audit from the perspectives of internal auditors and independent auditors, aiming to produce high-quality auditors to meet the demand for IT audit in society. The course begins with an overview of IT audit and legal regulations related to information security and IT audit. Learners are introduced to the IT audit process and some tools and techniques used in IT audit. |
