Master in Auditing and Accounting


The Master in Auditing and Accounting program aims to target Senior and Middle level Accountants, Auditors, Managers and Administrators. Fresh graduates who are willing to pursue career in the above mentioned areas are likewise encouraged to apply for admission in this program. 

Specifically it aims to:

  • empower and train senior and middle level officers in current methods of Internal Auditing; 
  • update staff on international trends in Internal Auditing; 
  • provide practical tutorials using existing reports, financial statements and other legislative documents which are used on a day-to-day basis; 
  • expose various officers to the overall structure of Accounting; and
  • provide an interface between the theory and practice of Internal Auditing. 


Student needs to complete 54 credits to be considered for the award of the degree. This can be obtained on two tracks:

  1. Thesis track – student takes 14 courses (42 credits), and writes a thesis (12 credits) that is then submitted in the official format. A final defense of the thesis is set with the presence of the official representatives from the Ministry of Education, Youth, and Sports (MoEYS).
  2. Non-thesis track - student takes 14 courses (42 credits), and in lieu of the thesis, takes four more subjects (12 credits) one of which is a research report that is also submitted in the official format. Final submission of this report serves as the basis for the student to take the state examinations set by the Graduate School with official observers from the Ministry of Education, Youth, and Sports (MoEYS).

The GPA requirement in all courses must be met in both tracks.


This program is made available on weekends and weekdays.
1.    For weekends:    
        Saturday: 2:00-5:00 p.m.; and 5:15-8:15 p.m.
        Sunday:    8:00-11:00 a.m.; and 12:00-3:00 p.m. 
2. For weekdays:
        Monday to Friday: 5:30-8:30 p.m.



Course CodeCourse Description / TitleNumber of CreditsTotal Number of Credits
Basic Courses12
GAA 101*Statistics3 
GAA 102*Research Methods 3 
GAA 103*International Organizational  Behavior3 
GAA 104*Managerial Accounting 3 
Major Courses18
GAA 205Auditing**3 
GAA 206Intermediate Accounting3 
GAA 206*Strategic Management 3 
GAA 208*Financial Statement Analysis**3 
GAA 209Advanced Accounting **3 
GAA 210*Corporate Finance3 
Elective / Cognate Courses12
GAA 205*International Human Resource Management 3 
GAA 312*Investment Management3 
GAA 313*Risk Management**3 
GAA 314*Managerial Economics3 
Options for Thesis or Non Thesis Tract12
Option 1: For Thesis Tract
GAA 415AThesis Writing12 
Option 2: For Non Thesis Tract
GAA 415BAuditing and Accounting Research Project 3 
GAA 416*Management Ethics 3 
GAA 417*Production and Operation Management 3 
GAA 418*Leadership3 
Total 5454


  • The first three letters of the Course Code represents the Master's Program/Degree
  • The first number of the Course Code represents the semester where such course is approximately offered  
  • The last two numbers of the Course Code represent the order of the subjects required to finish the said degree
  • Courses with * are common subjects for MBA and MDM
  • Courses with ** are subjects for State Exams
  • NUGS reserves the right to change some of these courses from time to time in order to provide its students with the kind of education that meets the need of Cambodian's organizations and the country's development requirements.