Analysis and conception of a control matrix within the Sales Channel Application of a postal company in order to legitimize the completeness of results

Abstract

This project-dissertation, produced for the Belgian company of public right bpost, focuses on the legitimization of the firm's results. Indeed, in recent years, the company has experienced significant revenue leakages. Within the framework of this project, a very specific service of bpost was selected: SuMo, the SCA that takes over the newspapers and non-addressed periodicals. The aim of the project is to identify the various risks that lead to the materialization of the risk of loss of income. Once these risks have been identified, they are mitigated by appropriate controls. Given the current situation, the controls have not been implemented, but an action plan has been drafted. In order to carry out the risk analysis, several steps are followed. Indeed, the collection of information is a crucial step in the implementation of the project. First of all, it is important to take into account the context of the company in which the project is carried out. In the case of bpost, the corporate culture is particular and well established. It leads to a situation of inertia and a context of strong resistance to change. This has been an obstacle in the realization of this project, becoming a dimension in its own right to be taken into account. In addition, bpost has a special relationship with the State: the company holds a contract that allows it to enjoy a situation close to that of a monopoly with regard to press and mail distribution. Then, once the context is studied, the risk analysis is carried out using the PRM tool, which is specific to bpost. Within this framework, interviews and field observations are conducted in order to obtain a better understanding of the process. As a result, various risks are identified and adequate controls are proposed through an action plan. Finally, the main recommendations are the following: on the one hand, the action plan should be implemented as soon as the situation allows, with a focus on carrying out a thorough analysis of the technical and IT side of the process. On the other hand, a similar analysis must be carried out regularly, in this sales channel as well as in those not concerned by this project, using the standardized methodology tool that has been developed.