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Internes Kontrollsystem

Ein Internes Kontrollsystem (IKS) ist eine Methode, die Vorgehensweisen, Techniken, Rollen und IT-Systeme umfasst, um mit Hilfe von prozessimmanenten und prozessunabhängigen Kontrollen die Gefahr von Schäden für das Unternehmen abzuwenden.

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