Contrôle interne

Rédigé par admin27 le . 92 commentaires

Que diable peut venir faire le Lean management dans le Contrôle interne ?

Le Contrôle interne, c’est basiquement créer du liant entre ce qui figure dans les comptes financiers d’une entreprise et ses métiers, ses processus de travail. C’est la maîtrise des risques, prioritairement financiers et comptables mais pas seulement puisqu’il recouvre aussi le système d’information.

Le Lean management c’est l’amélioration continue des flux, des méthodes de travail et de la réponse apportée au client.

Comment ne pas penser que les outils du Lean ne peuvent que contribuer à un contrôle interne plus efficient. La fonction coontrôle interne a le devoir de se pencher sur les processus de travail et d’éliminer les étapes sans valeur ajoutée ; étapes, qui à force de se multiplier, sont génératrices d’erreurs donc de risques.

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