The Masters 2 sanctions a specialisation:

auditing and consulting in the information systems area of the extended business. The concept of the information system of the extended business requires information and communication technologies (ICT) and their possibilities to be taken into account, in particular in the area of customer relations management (CRM) and the management of intangible capital in the form of the knowledge held by the business.

This Masters 2 degree lies at the junction of two major disciplines taught at   Paris-Dauphine University (IT and management) and, to be more specific, at the junction of two areas of competence: information systems and auditing.

4 approaches are used in providing instruction:

- Fundamental theoretical instruction,
- Instruction on methodology related to the professionalisation of the auditor and information systems,
- Practical application using cases,
 - Reflection and critical analysis of practices using a multidisciplinary perspective that allows organisational specificities to be taken into account .

Except for candidates involved in ongoing training (executives, the ministry of defence, auditors, etc.) who return to their structure, more than 95% of programme graduates secure their first job in one of the Big Four audit firms (Ernst & Young, Price Waterhouse Coopers, Deloitte & Touche, KPMG) or in a major French auditing firm (Mazars, Salustro, etc.). The remainder join the operations departments of businesses or banks (internal auditing, assistance in project management, etc.).

On average, the time spent by graduates seeking employment is very short, even negative: almost all graduates sign employment contracts several months before the end of the academic year (between April and May, to come into force in early October).

The other 5% of students pursue doctoral studies or another Masters 2 programme, or go overseas to participate in an international volunteers abroad programme (VIE).