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IKS, gesetzliche Grundlagen
By
Franz J. Kessler
: in Dieter Pfaff, Flemming Ruud (Hrsg.), Schweizer Leitfaden zum Internen Kontrollsystem (IKS), unter Mitarbeit von Franz J. Kessler, Manuela Möller und Felix Reichert, Zürich 2007, S. 24 ff.
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