{"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":"Le contr\u00f4le interne comptable, levier de performance pour l\u2019h\u00f4pital - Gestions hospitali\u00e8res","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"6qV0OOHTVI\"><a href=\"https:\/\/www.ricom-web8.com\/gestions\/le-controle-interne-comptable-2\/\">Le contr\u00f4le interne comptable, levier de performance pour l\u2019h\u00f4pital<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.ricom-web8.com\/gestions\/le-controle-interne-comptable-2\/embed\/#?secret=6qV0OOHTVI\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Le contr\u00f4le interne comptable, levier de performance pour l\u2019h\u00f4pital\u00a0\u00bb &#8212; Gestions hospitali\u00e8res\" data-secret=\"6qV0OOHTVI\" 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":"\u00ab\u2009La culture de contr\u00f4le n\u2019est gu\u00e8re \u00e0 l\u2019honneur \u00e0 l\u2019h\u00f4pital\u2009\u00bb, peut-on lire dans un ouvrage consacr\u00e9, au d\u00e9but des ann\u00e9es 2000, \u00e0 la ma\u00eetrise des risques et au contr\u00f4le interne en milieu hospitalier. En soumettant \u00e0 certification les comptes de certains \u00e9tablissements de sant\u00e9, la loi HPST du 21 juillet 2009 impose pourtant \u00e0 ces derniers d\u2019entrer dans une d\u00e9marche de fiabilisation de leurs comptes et, partant, de renforcement du contr\u00f4le interne comptable et financier."}