Audit de processus de valorisation de matériel médical et non-médical en vue d'une implémentation ERP

Abstract

Every big company has to hire financial auditors who give a reasonable assurance on the financial statements. To lower risk, companies create Internal auditing department also known as internal control. Internal control has been modelled during the years 1990. Fixed assets are important for lot of companies. In hospitals, fixed assets allow the company to offer the best quality service to patients. The management of these assets is very difficult due to a lack of interest on it. This document presents internal auditing as a whole and helps to understand how a company manages internal issues to improve its processes. The document explains also the methodology of a company The first part of this thesis presents the environment of a hospital (internal and external) and develops few concepts regarding auditing, accountancy and process management. All these concepts are used in the second part of the thesis The second part presents the different steps of this thesis. It analyzes the environment, and analyzes internal risks that a process faces. Thanks to figures and audit evidence, the auditor is able to draft risks and suggest solutions The last part is about all the recommendations provided to the company to make sure all the issues faced during the audit will not happen again thanks to an ERP system.