?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aulast=Cremer&rft.aufirst=Helmuth&rft.issue=3&rft.volume=60&rft.date=September+2004&rft.atitle=Optimal+Retirement+and+Disability+Benefits+with+Audit&rft.title=FinanzArchiv&rft.pages=278-295&rft.genre=article