Etude des délégations de pouvoir et de signature du service des achats généraux, ainsi que des mécanismes de contrôle interne au sein du CHR de la Citadelle au regard des règles de bonne gouvernance

Abstract

Today, the new governance model of the hospital institutions requires health facilities to develop, except their public service missions, new managerial, financial and societal skills. In this perspective, the modernization of the information system appears as an essential approach for the harmonization of business processes of hospitals. The Regional Hospital of Citadelle, in a continuous search of operational excellence and a better control of its costs, has set up a joint project of implementation of an ERP with the University Hospital of Liège. This project called HARPEGE, aims to integrate the finance and logistics areas of both hospitals, in order to allow a paperless flow of information, foster a greater fluidity in the circulation of information, and improve transaction processing time. For the purchases’ process, the integrated solution provides a better management of the workflow of purchase requests and the approvals. In this context, my study has been initiated in order to reconstruct the pyramid of the delegations of authority and signature of the hospital services required for the set-up of the ERP tool, and internal control mechanisms to be implemented in order to ensure a proper running.