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      <record key="001" att1="001" value="163414" att2="163414">001   163414</record>
      <field key="010" subkey="">163294</field>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Aufsatz, Sammelband</field>
      <field key="090" subkey="">004</field>
      <field key="100" subkey="">Desautels, L. Denis</field>
      <field key="103" subkey="">Member of the Board of Governors of the Canadian Comprehensive Auditing Foundation, Ottawa, Canada and Member of the Board of</field>
      <field key="Tru" subkey="s">tees of the Ottawa Général Hospital, Ottawa, Canada</field>
      <field key="331" subkey="">Evaluation as an Essential Component of "Value-for-Money"</field>
      <field key="544" subkey="n">18899-A;4</field>
      <field key="596" subkey="a">72 - 79</field>
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