{"id":2872,"date":"2010-07-13T10:27:47","date_gmt":"2010-07-13T09:27:47","guid":{"rendered":"https:\/\/hub.hslu.ch\/ifz\/?p=2872"},"modified":"2020-05-20T14:13:16","modified_gmt":"2020-05-20T12:13:16","slug":"iks-in-stiftungen","status":"publish","type":"post","link":"https:\/\/hub.hslu.ch\/ifz\/2010\/07\/13\/iks-in-stiftungen\/","title":{"rendered":"IKS in Stiftungen"},"content":{"rendered":"<p><a href=\"https:\/\/hub.hslu.ch\/ifz\/wp-content\/blogs.dir\/165\/files\/sites\/6\/2010\/07\/Stefan_hunziker.PNG\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2876 alignleft\" title=\"Stefan_hunziker\" src=\"https:\/\/hub.hslu.ch\/ifz\/wp-content\/blogs.dir\/165\/files\/sites\/6\/2010\/07\/Stefan_hunziker.PNG\" alt=\"Stefan_hunziker\" width=\"77\" height=\"106\" \/><\/a><\/p>\n<p>Ein Internes Kontrollsystem hat durch die Revision des Obligationenrechts auf den 1. Januar 2008 f\u00fcr Unternehmungen und andere wirtschaftliche Organisationen in der Schweiz eine hohe Bedeutung erhalten. Der Nachweis eines existierenden IKS betrifft auch zahlreiche Stiftungen in der Schweiz, sofern diese der ordentlichen Revision unterliegen, weil sie in zwei aufeinanderfolgenden Jahren zwei der drei in OR Art. 727 Abs.1 genannten Merkmale (mehr als CHF 10 Mio Bilanzsumme, CHF 20. Mio. Umsatzerl\u00f6se und 50 Vollzeitstellen im Jahresdurchschnitt) erf\u00fcllen.<\/p>\n<p>Prof. Dr. Rautenstrauch und <a href=\"http:\/\/www.hslu.ch\/hochschule-luzern\/h-ueber-uns\/h-person.htm?id_person=1010911&amp;id_teilschule=25650&amp;row=2\" target=\"_blank\" rel=\"noopener noreferrer\">Stefan Hunziker<\/a>,\u00a0Dozent und Projektleiter am <a href=\"http:\/\/www.hslu.ch\/ifz\" target=\"_blank\" rel=\"noopener noreferrer\">IFZ<\/a>, beleuchten\u00a0und analysieren in\u00a0ihrem neusten Artikel auf\u00a0<a href=\"http:\/\/www.weka-finanzen.ch\/praxisreport_view.cfm?nr_praxisreport=906&amp;s=Risikomanagement-ausserhalb-Finanzsektor\" target=\"_blank\" rel=\"noopener noreferrer\">weka-finanzen.ch<\/a>\u00a0wichtige Aspekte f\u00fcr den Einsatz eines IKS f\u00fcr Stiftungen.\u00a0Den Artikel zum Download finden Sie <a href=\"http:\/\/www.weka-finanzen.ch\/downloads\/8001415_2712399.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">hier<\/a>.<\/p>\n<p>Sind Sie an weiteren Informationen zu Controlling interessiert? Dann wenden Sie sich an\u00a0<a href=\"http:\/\/www.hslu.ch\/hochschule-luzern\/h-ueber-uns\/h-person.htm?id_person=1010911&amp;id_teilschule=25650&amp;row=2\" target=\"_blank\" rel=\"noopener noreferrer\">Stefan Hunziker<\/a>\u00a0vom <a href=\"http:\/\/www.hslu.ch\/ifz\" target=\"_blank\" rel=\"noopener noreferrer\">IFZ<\/a>\u00a0oder besuchen Sie uns an der Grafenau in Zug und lernen Sie dabei\u00a0das IFZ gleich selber kennen und erfahren Sie alles Wissenswerte \u00fcber unsere breite Palette an <a href=\"http:\/\/www.hslu.ch\/wirtschaft\/w-weiterbildung.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Weiterbildungsangeboten<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ein Internes Kontrollsystem hat durch die Revision des Obligationenrechts auf den 1. Januar 2008 f\u00fcr Unternehmungen und andere wirtschaftliche Organisationen in der Schweiz eine hohe Bedeutung erhalten. Der Nachweis eines existierenden IKS betrifft auch zahlreiche Stiftungen in der Schweiz, sofern diese der ordentlichen Revision unterliegen, weil sie in zwei aufeinanderfolgenden Jahren zwei der drei in<\/p>\n","protected":false},"author":257,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[406,854975],"tags":[],"class_list":["post-2872","post","type-post","status-publish","format-standard","hentry","category-allgemeines","category-ifz-in-den-medien"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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