Performance audit of a new hospital information system : case study of triple hospital accounting system in Ibn Sina hospital OEB-Algeria

الملخص EN

We aim through this paper to highlight the experience of the Algerian ministry of health in the implementation of a management system with "Triple" accounting within hospitals.

we have followed a pilot experiment on hospital public institutions to learn from EPH Ibn Sina / OEB experience of the challenges facing the implementation of a new 3COH accounting information system in 2015.

after four years of using this hospital information system, we returned to this hospital to assess the performance of the 3COH system, and this through an audit work that includes five parameters.

among the results of this research are two main problems that constrain the application of this new information system at the ibn Sina hospital : the first is the poor combination of the efforts of the staff of the different services, despite the good design of 3COH software ; the second, there is no enough feedback between health professionals and the finance and accounting department.