Accueil > Documentations scientifiques > Revues récentes > Journal of Systems and Industrial Project Engineering (JSIPE) > JSIPE Vol.3, N° 1, Jan 2017, ISSN : 2411-7226 > Eliminating Non-Quality in Financial Jurisdiction by LE AN : the case of (...)

  • Eliminating Non-Quality in Financial Jurisdiction by LE AN : the case of the current VS
    Vol.3, N° 1, January 2017 pp. 132-145 ISS N : 2411-7226

    Auteurs : KOERA Ravelonarivo Natanaël, François A. Ravalison, Dandi GNAMOU

    Keywords : Injunctions for the future , Court of Auditors, Value Stream Mapping

    [ENG] Public organizations, like the indu strial sector, can streamline their operations using LEAN tools. The elimination of the waste from the resources of the activities of general interest is currently a condition to ensure the continuity and the adaptability of these organisms. This study aims for the efficiency of the Malagasy financial jurisdiction in the short-term, by optimizing the follow-up of the decisions taken by that court. It is more particularly limited to the injunctions for the future (IPA) delivered by the Court of Auditors. The reemission of the IPA for the same accountant of the same anomaly constitutes a "non-quality". This situation already implies losses in t ime, in financial and institutional resources. In this case, the court also encroaches upon the activities of legislative branches given that it is not a punctual control policy, but rather a permanent absolution by jurisprudential foundation. Value Stream Mapping (VSM) allows to reveal problems in the system and to elimi nate non-quality.


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