{"version":"1.0","provider_name":"Gestions hospitali\u00e8res","provider_url":"https:\/\/www.ricom-web8.com\/gestions","author_name":"yann Le Sager","author_url":"https:\/\/www.ricom-web8.com\/gestions\/author\/lesager-yannstudioricom-com\/","title":"La certification des comptes des h\u00f4pitaux - Gestions hospitali\u00e8res","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Iivr9EyORy\"><a href=\"https:\/\/www.ricom-web8.com\/gestions\/cooperations-hospitalieres-stop-ou-encore\/\">La certification des comptes des h\u00f4pitaux<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.ricom-web8.com\/gestions\/cooperations-hospitalieres-stop-ou-encore\/embed\/#?secret=Iivr9EyORy\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0La certification des comptes des h\u00f4pitaux\u00a0\u00bb &#8212; Gestions hospitali\u00e8res\" data-secret=\"Iivr9EyORy\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"\ufeffDans ses deux articles pr\u00e9c\u00e9dents*, l\u2019auteur a \u00e9voqu\u00e9 la certification des comptes des h\u00f4pitaux sous leur aspect l\u00e9gal et de continuit\u00e9 par rapport \u00e0 l\u2019\u00c9tat, puis sur l\u2019aspect plus technique \u00e0 travers l\u2019approche relative \u00e0 la fiabilisation des comptes, pr\u00e9alable indispensable mais insuffisant. Apr\u00e8s avoir discut\u00e9 ici des apports de la certification des comptes au management, \u00e0 la gouvernance des h\u00f4pitaux et plus g\u00e9n\u00e9ralement \u00e0 la qualit\u00e9 de la gestion de l\u2019h\u00f4pital, il \u00e9voque plus en d\u00e9tail deux autres pr\u00e9alables que sont la ma\u00eetrise comptable, ou contr\u00f4le interne, et les syst\u00e8mes d\u2019information."}