Official Degree Title: Master's Degree in Auditing and Management Control from Universitat Ramon Llull

Requirements: Bachelor's Degree/Degree in Business Administration, Economics, Business, and Financial Management, Accounting and Auditing

Credits: 60 ECTS credits (6 credits are for the Master's thesis)

Duration: 1 academic year

Language: Spanish

Practical work: compulsory internships in companies: 6 credits

Academic calendar: October to June

Timetable: afternoons from Monday to Friday

Objectives of the degree

With a strong professional orientation, the Master's Degree in Auditing and Management Control aims to provide professional training in two essential areas of the field of accounting: auditing and financial management and business management control, while providing students who obtain the Master's degree with validation of the theoretical admission examination to the Spanish Official Register of Auditors (ROAC)*, the official register of the Institute of Accounting and Auditing (ICAC), a body answerable to the Spanish Ministry of the Economy and Competitiveness. Passing the theoretical admission examination to the ROAC is an essential requirement for working as an auditor.

The main distinguishing elements and the value of the Master's degree are the following:

  1. It is a University Master's degree and therefore an official Master's degree recognized in all countries of the European Higher Education Area (EHEA).
  2. It offers specialization in two essential areas of accounting: accounts auditing and business management control.
  3. Certified by the ICAC*.
  4. It includes compulsory internships in institutions and companies, which allow students to effectively put into practice the concepts studied in class.

*Exclusively for the Auditing module and in subjects certified by the ICAC. Resolution Pending.

Skills to be acquired

The goal of the Master's Degree in Auditing and Management Control is to train professionals with advanced skills in the areas of auditing and business management control, so that they will be able to take on technical and management functions in auditing companies, consulting companies and as financial managers and company managers.

The aim, therefore, is to meet the demand of the sector for professionals with excellent technical skills, a comprehensive and integrated view of the theory, regulations and practice of accounting, and values based on personal integrity and social awareness.

Acceptance to Master's degree programs

Applicant Profile

The University Master's Degree in Auditing and Management Control of the IQS School of Management is aimed at graduates with degrees in any of the following areas of knowledge:

  • Business Administration
  • Economics
  • Business and Financial Management
  • Accounting and Auditing

Applications by candidates from other degrees who are interested in studying this Master's degree will be studied by the Admissions Committee, which will study the candidate's CV and notify the candidate of any further educational requirements for registration in the Master's degree.


In order to be admitted to the Master's Degree in Auditing and Management Control, you must hold a Spanish or other university qualification issued by a higher-education institution of the European Higher Education Area (EHEA) accrediting access to master's level programs in the country in which it was issued.

Students with degrees issued outside the EHEA will also be able to enroll in the master's degree without the need to validate their undergraduate coursework after IQS has ensured a level of education equivalent to the corresponding officially recognized Spanish University degree. The country issuing the qualification must be capable of issuing access to graduate level studies. Access via this route will by no means require validation of the qualification of the person interested and its recognition will not be used for any other purposes than for the enrollment in a master's program.

Transfer requirements

The Permanent Committee of the Academic Board, which examines each applicant and establishes the recognition of credits, will handle the admission of students from any national or foreign University system, that have studied at the undergraduate level within the EHEA framework.

In the case of students from EU member states, or from countries with which Spain has established international agreements, students are required to have a qualification enabling them to undertake graduate level University studies in their home country. Students from outside of the EU, or from countries that do not have an established agreement with Spain, must have passed the corresponding University entrance exam.

Completion requirements

Students must have earned all the credits undertaken in order to obtain a master's degree.

During the academic year, students will normally have two opportunities to pass exams: in January and in July – for the first semester subjects – and in June and in July – for the second-semester subjects, or for subjects that last two consecutive semesters.

If a student does not pass an exam on the second attempt, two additional opportunities will be allowed. In the event that the student still has not obtained a pass in the subject, they can apply to the Permanent Committee of the Academic Board for a final opportunity to take the exam, justifying their position. The Permanent Committee of the Academic Board may complement this information by consulting the master's coordinator. If a student does not obtain a pass after having been granted an extra opportunity to take the exam, they will have to abandon the master's program.

Job opportunities

The professional perspectives in the area of accounting and auditing are an additional motivation for the University Master's Degree in Auditing and Management Control, the main objective of which is to meet the demands for training by students with a degree in business administration and by companies that require young people with advanced, accredited training in accounting and auditing, specifically in the following professional profiles:

  • Accounts auditor.
  • Internal auditor.
  • Head of management control.
  • Director of administration.
  • Head of company and company group accounting.
  • Accounting and auditing consultant.

The Master's Degree in Auditing and Management Control allows for certification by the ICAC with the goal of granting a waiver for the first phase of the aptitude examination for admission to the ROAC.

Program taught in:

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Last updated February 20, 2019
This course is Campus based
Start Date
Oct. 2019
1 year
13,800 EUR
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