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<p style="font-size: 16px;"><span data-sheets-value="{"1":2,"2":"Link zur Webseite des Verlag des IDW für den IDW PS 261 n.F. für die Feststellung und Beurteilung von Fehlerrisiken und Reaktionen des Abschlussprüfers auf die beurteilten Fehlerrisiken: https://shop.idw-verlag.de/product.idw?product=20458\nInternes Kontrollsystem am Beispiel der Uni Basel: https://www.unibas.ch/dam/jcr:be0c8b19-9f0e-4028-8053-8880abdc9710/0109%20IKS%20Definition.pdf"}" data-sheets-userformat="{"2":1051139,"3":{"1":0},"4":{"1":2,"2":10470888},"12":0,"14":{"1":2,"2":0},"23":1}" data-sheets-textstyleruns="{"1":0}{"1":291,"2":{"9":1}}" data-sheets-hyperlinkruns="{"1":291,"2":"https://www.unibas.ch/dam/jcr:be0c8b19-9f0e-4028-8053-8880abdc9710/0109%20IKS%20Definition.pdf"}{"1":385}" style="font-size: 10pt; font-family: Arial; font-style: normal; color: #000000;">Hier finden Sie den Link zur Webseite des Verlag des IDW für den IDW PS 261 n.F. für die Feststellung und Beurteilung von Fehlerrisiken und Reaktionen des Abschlussprüfers auf die beurteilten Fehlerrisiken (Dieses Buch ist leider kostenpflichtig): <a href="https://shop.idw-verlag.de/product.idw?product=20458" target="[object Object]">https://shop.idw-verlag.de/product.idw?product=20458</a><br /></span></p>
<p style="font-size: 16px;"><span data-sheets-value="{"1":2,"2":"Link zur Webseite des Verlag des IDW für den IDW PS 261 n.F. für die Feststellung und Beurteilung von Fehlerrisiken und Reaktionen des Abschlussprüfers auf die beurteilten Fehlerrisiken: https://shop.idw-verlag.de/product.idw?product=20458\nInternes Kontrollsystem am Beispiel der Uni Basel: https://www.unibas.ch/dam/jcr:be0c8b19-9f0e-4028-8053-8880abdc9710/0109%20IKS%20Definition.pdf"}" data-sheets-userformat="{"2":1051139,"3":{"1":0},"4":{"1":2,"2":10470888},"12":0,"14":{"1":2,"2":0},"23":1}" data-sheets-textstyleruns="{"1":0}{"1":291,"2":{"9":1}}" data-sheets-hyperlinkruns="{"1":291,"2":"https://www.unibas.ch/dam/jcr:be0c8b19-9f0e-4028-8053-8880abdc9710/0109%20IKS%20Definition.pdf"}{"1":385}" style="font-size: 10pt; font-family: Arial; font-style: normal; color: #000000;"><span style="font-size: 10pt; font-family: Arial; font-style: normal; color: #000000;">Ein Beispiel eines internen Kontrollsystems finden Sie unter folgendem Link von der Technischen Universität Graz: <a href="https://www.tugraz.at/fileadmin/user_upload/tugrazExternal/02bfe6da-df31-4c20-9e9f-819251ecfd4b/2019_2020/Stk_8/RL_IKS_TUGraz_21012020.pdf" target="[object Object]">https://www.tugraz.at/fileadmin/user_upload/tugrazExternal/02bfe6da-df31-4c20-9e9f-819251ecfd4b/2019_2020/Stk_8/RL_IKS_TUGraz_21012020.pdf</a></span></span></p>
<p style="font-size: 16px;"><span data-sheets-value="{"1":2,"2":"Link zur Webseite des Verlag des IDW für den IDW PS 261 n.F. für die Feststellung und Beurteilung von Fehlerrisiken und Reaktionen des Abschlussprüfers auf die beurteilten Fehlerrisiken: https://shop.idw-verlag.de/product.idw?product=20458\nInternes Kontrollsystem am Beispiel der Uni Basel: https://www.unibas.ch/dam/jcr:be0c8b19-9f0e-4028-8053-8880abdc9710/0109%20IKS%20Definition.pdf"}" data-sheets-userformat="{"2":1051139,"3":{"1":0},"4":{"1":2,"2":10470888},"12":0,"14":{"1":2,"2":0},"23":1}" data-sheets-textstyleruns="{"1":0}{"1":291,"2":{"9":1}}" data-sheets-hyperlinkruns="{"1":291,"2":"https://www.unibas.ch/dam/jcr:be0c8b19-9f0e-4028-8053-8880abdc9710/0109%20IKS%20Definition.pdf"}{"1":385}" style="font-size: 10pt; font-family: Arial; font-style: normal; color: #000000;"><span style="font-size: 10pt; font-family: Arial; font-style: normal; color: #000000;">Zudem können Sie als Beispiel für ein internes Kontrollsystem <span style="text-decoration: underline;">einer Stiftung</span> unter folgendem Link weitere Informationen finden: <a href="https://ceps.unibas.ch/fileadmin/user_upload/ceps/2_Forschung/Publikationen/CEPS_Forschung_und_Praxis/Forschung_und_Praxis_Internes_Kontrollsystem.pdf" target="[object Object]">https://ceps.unibas.ch/fileadmin/user_upload/ceps/2_Forschung/Publikationen/CEPS_Forschung_und_Praxis/Forschung_und_Praxis_Internes_Kontrollsystem.pdf</a></span></span></p>
<p class="MsoNormal" style="margin: 0px; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span lang="EN-US">Einen aufschlussreichen Bericht des Rechnungshofes zum internen Kontrollsystem im Bereich der </span>Finanzverwaltung an der Technischen Universität Graz und an der Universität Salzburg finden Sie in der folgenden PDF: <a href="https://www.rechnungshof.gv.at/rh/home/home/Internes_Kontrollsystem_im_Bereich_der_Finanzverwaltung.pdf" target="[object Object]">https://www.rechnungshof.gv.at/rh/home/home/Internes_Kontrollsystem_im_Bereich_der_Finanzverwaltung.pdf</a></p>
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